<ARTICLE>                     5
<LEGEND>
     SanDisk Financial Data Schedule, March 31, 1999
</LEGEND>
<CIK>                         0001000180
<NAME>                        SanDisk Corporation
<MULTIPLIER>                                   1,000
       
                                            
<PERIOD-TYPE>                                  3-mos
<FISCAL-YEAR-END>                              Dec-31-1999
<PERIOD-END>                                   Mar-31-1999
<CASH>                                         15,430
<SECURITIES>                                   129,562
<RECEIVABLES>                                  23,509
<ALLOWANCES>                                   0
<INVENTORY>                                    8,066
<CURRENT-ASSETS>                               195,838
<PP&E>                                         18,921
<DEPRECIATION>                                 0
<TOTAL-ASSETS>                                 266,587
<CURRENT-LIABILITIES>                          53,203
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       187,595
<OTHER-SE>                                     0
<TOTAL-LIABILITY-AND-EQUITY>                   266,587
<SALES>                                        35,926
<TOTAL-REVENUES>                               44,136
<CGS>                                          26,509
<TOTAL-COSTS>                                  0
<OTHER-EXPENSES>                               12,779
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                6,452
<INCOME-TAX>                                   2,129
<INCOME-CONTINUING>                            4,323
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   4,323
<EPS-PRIMARY>                                  0.16
<EPS-DILUTED>                                  0.15