<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS OF DREAMS, INC. FOR THE THREE MONTHS
ENDED JUNE 30, 2000 AND 1999, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.

<MULTIPLIER> 1,000

                                                  
<PERIOD-TYPE>                   3-MOS                   3-MOS
<FISCAL-YEAR-END>                          MAR-31-2001             MAR-31-2000
<PERIOD-START>                             APR-01-2000             APR-01-1999
<PERIOD-END>                               JUN-30-2000             JUN-30-1999
<CASH>                                             249                     720
<SECURITIES>                                         0                       0
<RECEIVABLES>                                    1,467                   1,355
<ALLOWANCES>                                       108                     211
<INVENTORY>                                      4,141                   2,890
<CURRENT-ASSETS>                                 5,887                   4,910
<PP&E>                                             524                     395
<DEPRECIATION>                                   (304)                   (265)
<TOTAL-ASSETS>                                   9,236                   8,138
<CURRENT-LIABILITIES>                            1,791                   1,374
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                        18,084                  18,084
<OTHER-SE>                                           0                       0
<TOTAL-LIABILITY-AND-EQUITY>                     9,236                   8,138
<SALES>                                          2,725                   2,578
<TOTAL-REVENUES>                                 3,006                   2,876
<CGS>                                            1,693                   1,564
<TOTAL-COSTS>                                    2,823                   2,408
<OTHER-EXPENSES>                                     0                       0
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                                 132                     141
<INCOME-PRETAX>                                     51                     327
<INCOME-TAX>                                         4                      25
<INCOME-CONTINUING>                                 47                     302
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                        47                     302
<EPS-BASIC>                                       0.00                    0.01
<EPS-DILUTED>                                     0.00                    0.01