<ARTICLE> 5 <LEGEND> SanDisk Financial Data Schedule, September 30, 1996 </LEGEND> <CIK> 0001000180 <NAME> SanDisk Corporation <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> SEP-30-1996 <CASH> 26,301 <SECURITIES> 48,904 <RECEIVABLES> 9,835 <ALLOWANCES> 0 <INVENTORY> 9,117 <CURRENT-ASSETS> 94,881 <PP&E> 8,638 <DEPRECIATION> 0 <TOTAL-ASSETS> 103,866 <CURRENT-LIABILITIES> 20,589 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 98,149 <OTHER-SE> (14,872) <TOTAL-LIABILITY-AND-EQUITY> 103,866 <SALES> 71,349 <TOTAL-REVENUES> 71,349 <CGS> 43,538 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 19,327 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 10,804 <INCOME-TAX> 702 <INCOME-CONTINUING> 10,102 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 10,102 <EPS-PRIMARY> 0.42 <EPS-DILUTED> 0.42