<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM PHOTOWORKS
INC. FIRST QUARTER 2000 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-30-2000
<PERIOD-START>                             SEP-26-1999
<PERIOD-END>                               DEC-25-1999
<CASH>                                          20,365
<SECURITIES>                                         0
<RECEIVABLES>                                      923<F1>
<ALLOWANCES>                                         0
<INVENTORY>                                      8,536
<CURRENT-ASSETS>                                31,167
<PP&E>                                           9,628<F1>
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                  41,705
<CURRENT-LIABILITIES>                            9,319
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           163
<OTHER-SE>                                      31,751
<TOTAL-LIABILITY-AND-EQUITY>                    41,705
<SALES>                                              0
<TOTAL-REVENUES>                                20,491
<CGS>                                           13,452
<TOTAL-COSTS>                                    8,007
<OTHER-EXPENSES>                                 (257)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  11
<INCOME-PRETAX>                                  (722)
<INCOME-TAX>                                     (250)
<INCOME-CONTINUING>                              (472)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (472)
<EPS-BASIC>                                      (.03)
<EPS-DILUTED>                                        0
<FN>
<F1>ASSET VALUES REPRESENT NET AMOUNTS
</FN>