<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM EXCEL
SWITCHING CORPORATION'S CONSOLIDATED CONDENSED FINANCIAL STATEMENTS FOR THE
PERIOD ENDING MARCH 31, 1999.
</LEGEND>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               MAR-31-1999
<EXCHANGE-RATE>                                      1
<CASH>                                          58,738
<SECURITIES>                                    66,965
<RECEIVABLES>                                   36,220
<ALLOWANCES>                                   (2,500)
<INVENTORY>                                      9,476
<CURRENT-ASSETS>                               183,275
<PP&E>                                          20,674
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 223,230
<CURRENT-LIABILITIES>                           45,825
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           345
<OTHER-SE>                                     173,102
<TOTAL-LIABILITY-AND-EQUITY>                   223,230
<SALES>                                         36,615
<TOTAL-REVENUES>                                36,615
<CGS>                                           10,785
<TOTAL-COSTS>                                   10,785
<OTHER-EXPENSES>                                15,500
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             (1,349)
<INCOME-PRETAX>                                 11,679
<INCOME-TAX>                                     4,263
<INCOME-CONTINUING>                              7,416
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     7,416
<EPS-PRIMARY>                                      .22
<EPS-DILUTED>                                      .19