<ARTICLE> 5 <RESTATED> <CIK> 0000311172 <NAME> CARNEGIE INTERNATIONAL CORPORATION <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JAN-01-2000 <PERIOD-END> MAR-31-2000 <CASH> 389,312 <SECURITIES> 0 <RECEIVABLES> 2,909,280 <ALLOWANCES> (931,418) <INVENTORY> 367,743 <CURRENT-ASSETS> 2,931,765 <PP&E> 1,868,925 <DEPRECIATION> (674,089) <TOTAL-ASSETS> 47,014,772 <CURRENT-LIABILITIES> 11,140,575 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 274,100 <COMMON> 683,296 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> 47,014,772 <SALES> 5,074,423 <TOTAL-REVENUES> 5,074,423 <CGS> 2,825,824 <TOTAL-COSTS> 2,825,824 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (11,580) <INCOME-PRETAX> (1,795,390) <INCOME-TAX> 0 <INCOME-CONTINUING> (1,795,390) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (1,795,390) <EPS-BASIC> 0 <EPS-DILUTED> (0.03)