<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM CS WIRELESS SYSTEMS, INC AND SUBSIDIARIES 3RD QUARTER 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <CURRENCY> US DOLLARS <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> SEP-30-1997 <EXCHANGE-RATE> 1 <CASH> 83453 <SECURITIES> 0 <RECEIVABLES> 817 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 90055 <PP&E> 62724 <DEPRECIATION> 19887 <TOTAL-ASSETS> 375754 <CURRENT-LIABILITIES> 8694 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 11 <OTHER-SE> 85934 <TOTAL-LIABILITY-AND-EQUITY> 85945 <SALES> 20246 <TOTAL-REVENUES> 20246 <CGS> 0 <TOTAL-COSTS> 43739 <OTHER-EXPENSES> (263) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 23952 <INCOME-PRETAX> (42921) <INCOME-TAX> (4072) <INCOME-CONTINUING> (38849) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (38849) <EPS-PRIMARY> (3.68) <EPS-DILUTED> (3.68)