<ARTICLE>                     5
<LEGEND>
     SanDisk Financial Data Schedule, September 30, 1998
</LEGEND>
<CIK>                         0001000180
<NAME>                        SanDisk Corporation
<MULTIPLIER>                                   1,000
       
                                            
<PERIOD-TYPE>                                  3-mos
<FISCAL-YEAR-END>                              Dec-31-1998
<PERIOD-END>                                   Sep-30-1998
<CASH>                                         13,880
<SECURITIES>                                   112,972
<RECEIVABLES>                                  17,738
<ALLOWANCES>                                   0
<INVENTORY>                                    18,205
<CURRENT-ASSETS>                               181,010
<PP&E>                                         16,018
<DEPRECIATION>                                 0
<TOTAL-ASSETS>                                 249,378
<CURRENT-LIABILITIES>                          47,106
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       184,210
<OTHER-SE>                                     0
<TOTAL-LIABILITY-AND-EQUITY>                   249,378
<SALES>                                        24,143
<TOTAL-REVENUES>                               32,078
<CGS>                                          18,840
<TOTAL-COSTS>                                  0
<OTHER-EXPENSES>                               10,605
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                3,916
<INCOME-TAX>                                   1,410
<INCOME-CONTINUING>                            2,506
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   2,506
<EPS-PRIMARY>                                  0.09
<EPS-DILUTED>                                  0.09