<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)