<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)