<ARTICLE>                     5
<LEGEND>
     SanDisk Financial Data Schedule, September 30, 1996
</LEGEND>
<CIK>                         0001000180
<NAME>                        SanDisk Corporation
<MULTIPLIER>                                   1,000
       
                                            
<PERIOD-TYPE>                                  3-MOS
<FISCAL-YEAR-END>                              DEC-31-1997

<PERIOD-END>                                   MAR-31-1997
<CASH>                                         13,875
<SECURITIES>                                   55,401
<RECEIVABLES>                                  13,634
<ALLOWANCES>                                   0
<INVENTORY>                                    11,766
<CURRENT-ASSETS>                               96,609
<PP&E>                                         10,657
<DEPRECIATION>                                 0
<TOTAL-ASSETS>                                 107,771
<CURRENT-LIABILITIES>                          17,296
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       98,859
<OTHER-SE>                                     (8,384)
<TOTAL-LIABILITY-AND-EQUITY>                   107,771
<SALES>                                        18,194
<TOTAL-REVENUES>                               21,444
<CGS>                                          12,965
<TOTAL-COSTS>                                  0
<OTHER-EXPENSES>                               6,939
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                2,495
<INCOME-TAX>                                   370
<INCOME-CONTINUING>                            2,125
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   2,215
<EPS-PRIMARY>                                  0.09
<EPS-DILUTED>                                  0.09