<ARTICLE>                                           5
<LEGEND>

         THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BIG
DOG HOLDINGS,  INC.'S FORM 10-Q FOR THE  QUARTERLY  PERIOD ENDED MARCH 31, 2000,
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-Q.

</LEGEND>

<MULTIPLIER>                                        1000

                                                   
<PERIOD-TYPE>                                                 3-MOS
<FISCAL-YEAR-END>                                       DEC-31-2000
<PERIOD-START>                                           JAN-1-2000
<PERIOD-END>                                            MAR-31-2000
<CASH>                                                          991
<SECURITIES>                                                      0
<RECEIVABLES>                                                  1479
<ALLOWANCES>                                                   (101)
<INVENTORY>                                                   27241
<CURRENT-ASSETS>                                              33069
<PP&E>                                                        25177
<DEPRECIATION>                                               (13712)
<TOTAL-ASSETS>                                                48072
<CURRENT-LIABILITIES>                                          3585
<BONDS>                                                           0
<PREFERRED-MANDATORY>                                             0
<PREFERRED>                                                       0
<COMMON>                                                        132
<OTHER-SE>                                                    42987
<TOTAL-LIABILITY-AND-EQUITY>                                  48072
<SALES>                                                       16586
<TOTAL-REVENUES>                                              16586
<CGS>                                                          7430
<TOTAL-COSTS>                                                 13115
<OTHER-EXPENSES>                                                  0
<LOSS-PROVISION>                                                  0
<INTEREST-EXPENSE>                                             (171)
<INCOME-PRETAX>                                               (3788)
<INCOME-TAX>                                                  (1458)
<INCOME-CONTINUING>                                           (2330)
<DISCONTINUED>                                                    0
<EXTRAORDINARY>                                                   0
<CHANGES>                                                         0
<NET-INCOME>                                                  (2330)
<EPS-BASIC>                                                   (0.19)
<EPS-DILUTED>                                                 (0.19)