<ARTICLE>                                           5
<LEGEND>
     THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BIG DOG
HOLDINGS,  INC.'S FORM 10-Q FOR THE QUARTERLY PERIOD ENDED JUNE 30, 1999, AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-Q.
</LEGEND>
<MULTIPLIER>                                        1000

                                                        
<PERIOD-TYPE>                                                 6-MOS
<FISCAL-YEAR-END>                                       DEC-31-1999
<PERIOD-START>                                          JAN-01-1999
<PERIOD-END>                                            JUN-30-1999
<CASH>                                                         2622
<SECURITIES>                                                      0
<RECEIVABLES>                                                   925
<ALLOWANCES>                                                    (96)
<INVENTORY>                                                   25879
<CURRENT-ASSETS>                                              32510
<PP&E>                                                        24741
<DEPRECIATION>                                               (10763)
<TOTAL-ASSETS>                                                47062
<CURRENT-LIABILITIES>                                          6223
<BONDS>                                                           0
<PREFERRED-MANDATORY>                                             0
<PREFERRED>                                                       0
<COMMON>                                                        132
<OTHER-SE>                                                    39897
<TOTAL-LIABILITY-AND-EQUITY>                                  47062
<SALES>                                                       40836
<TOTAL-REVENUES>                                              40836
<CGS>                                                         17389
<TOTAL-COSTS>                                                 25894
<OTHER-EXPENSES>                                                  0
<LOSS-PROVISION>                                                  0
<INTEREST-EXPENSE>                                              (94)
<INCOME-PRETAX>                                               (2353)
<INCOME-TAX>                                                   (917)
<INCOME-CONTINUING>                                           (1436)
<DISCONTINUED>                                                    0
<EXTRAORDINARY>                                                   0
<CHANGES>                                                         0
<NET-INCOME>                                                  (1436)
<EPS-BASIC>                                                 (0.12)
<EPS-DILUTED>                                                 (0.12)