<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