<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> APR-30-2000 <PERIOD-START> MAY-01-1999 <PERIOD-END> JUL-31-1999 <CASH> 49,758 <SECURITIES> 0 <RECEIVABLES> 11,394 <ALLOWANCES> 0 <INVENTORY> 23,435 <CURRENT-ASSETS> 99,981 <PP&E> 29,259 <DEPRECIATION> 0 <TOTAL-ASSETS> 143,844 <CURRENT-LIABILITIES> 17,516 <BONDS> 12,379 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 133 <OTHER-SE> 113,816 <TOTAL-LIABILITY-AND-EQUITY> 143,844 <SALES> 12,362 <TOTAL-REVENUES> 12,362 <CGS> 7,249 <TOTAL-COSTS> 7,249 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (149) <INCOME-PRETAX> (6,571) <INCOME-TAX> 0 <INCOME-CONTINUING> (6,571) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (7,185) <EPS-BASIC> (0.54) <EPS-DILUTED> (0.54)