<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CALLAWAY
GOLF COMPANY UNAUDITED CONSOLIDATED CONDENSED BALANCE SHEET AND UNAUDITED
CONSOLIDATED CONDENSED STATEMENT OF OPERATIONS AT SEPTEMBER 30, 1999 AND FOR THE
NINE MONTHS THEN ENDED AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                          75,490
<SECURITIES>                                         0
<RECEIVABLES>                                  111,299
<ALLOWANCES>                                     5,840
<INVENTORY>                                     98,564
<CURRENT-ASSETS>                               310,260
<PP&E>                                         267,128
<DEPRECIATION>                                  92,625
<TOTAL-ASSETS>                                 639,202
<CURRENT-LIABILITIES>                          118,666
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           760
<OTHER-SE>                                     500,130
<TOTAL-LIABILITY-AND-EQUITY>                   639,202
<SALES>                                        598,788
<TOTAL-REVENUES>                               598,788
<CGS>                                          316,707
<TOTAL-COSTS>                                  316,707
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                   513
<INTEREST-EXPENSE>                               2,855
<INCOME-PRETAX>                                 90,727
<INCOME-TAX>                                    35,562
<INCOME-CONTINUING>                             55,165
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    55,165
<EPS-BASIC>                                      $0.78
<EPS-DILUTED>                                    $0.78