<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM PHOTOWORKS
INC THIRD QUARTER 1999 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          SEP-25-1999
<PERIOD-START>                             SEP-27-1998
<PERIOD-END>                               JUN-26-1999
<CASH>                                          13,813
<SECURITIES>                                         0
<RECEIVABLES>                                    1,571<F1>
<ALLOWANCES>                                         0
<INVENTORY>                                     10,824
<CURRENT-ASSETS>                                29,125
<PP&E>                                          11,284<F1>
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                  45,146
<CURRENT-LIABILITIES>                            9,071
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           163
<OTHER-SE>                                      34,525
<TOTAL-LIABILITY-AND-EQUITY>                    45,146
<SALES>                                              0
<TOTAL-REVENUES>                                63,615
<CGS>                                           41,082
<TOTAL-COSTS>                                   35,473
<OTHER-EXPENSES>                                 (491)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                               (12,449)
<INCOME-TAX>                                   (4,730)
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (7,719)
<EPS-BASIC>                                      (.47)
<EPS-DILUTED>                                        0
<FN>
<F1>ASSET VALUES REPRESENT NET AMOUNTS
</FN>