<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BIG DOG HOLDINGS, INC.'S FORM 10-Q FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 1999, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-Q. </LEGEND> <MULTIPLIER> 1000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-1-1999 <PERIOD-END> SEP-30-1999 <CASH> 7693 <SECURITIES> 0 <RECEIVABLES> 786 <ALLOWANCES> (105) <INVENTORY> 28860 <CURRENT-ASSETS> 40240 <PP&E> 23938 <DEPRECIATION> (11784) <TOTAL-ASSETS> 53103 <CURRENT-LIABILITIES> 8730 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 132 <OTHER-SE> 42904 <TOTAL-LIABILITY-AND-EQUITY> 53103 <SALES> 70432 <TOTAL-REVENUES> 70432 <CGS> 28831 <TOTAL-COSTS> 39376 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (170) <INCOME-PRETAX> 2395 <INCOME-TAX> 944 <INCOME-CONTINUING> 1451 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1451 <EPS-BASIC> 0.12 <EPS-DILUTED> 0.12