<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