<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, 1999, AND
IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-Q.
</LEGEND>
<MULTIPLIER>                       1000
       
                             
<PERIOD-TYPE>                    3-MOS
<FISCAL-YEAR-END>               DEC-31-1999
<PERIOD-START>                  JAN-01-1999
<PERIOD-END>                    MAR-31-1999
<CASH>                               2740
<SECURITIES>                            0
<RECEIVABLES>                        1458
<ALLOWANCES>                          (87)
<INVENTORY>                         26448
<CURRENT-ASSETS>                    33641
<PP&E>                              22938
<DEPRECIATION>                     (10123)
<TOTAL-ASSETS>                      47086
<CURRENT-LIABILITIES>                6450
<BONDS>                                 0
<PREFERRED-MANDATORY>                   0
<PREFERRED>                             0
<COMMON>                              132
<OTHER-SE>                          39675
<TOTAL-LIABILITY-AND-EQUITY>        47086
<SALES>                             16743
<TOTAL-REVENUES>                    16743
<CGS>                                7856
<TOTAL-COSTS>                       12538
<OTHER-EXPENSES>                        0
<LOSS-PROVISION>                        0
<INTEREST-EXPENSE>                    (94)
<INCOME-PRETAX>                     (3557)
<INCOME-TAX>                        (1387)
<INCOME-CONTINUING>                 (2170)
<DISCONTINUED>                          0
<EXTRAORDINARY>                         0
<CHANGES>                               0
<NET-INCOME>                        (2170)
<EPS-PRIMARY>                       (0.18)
<EPS-DILUTED>                       (0.18)