<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
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<PP&E>                                           62724
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<BONDS>                                              0
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<COMMON>                                            11
<OTHER-SE>                                       85934
<TOTAL-LIABILITY-AND-EQUITY>                     85945
<SALES>                                          20246
<TOTAL-REVENUES>                                 20246
<CGS>                                                0
<TOTAL-COSTS>                                    43739
<OTHER-EXPENSES>                                 (263)
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<INCOME-PRETAX>                                (42921)
<INCOME-TAX>                                    (4072)
<INCOME-CONTINUING>                            (38849)
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