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

<MULTIPLIER> 1,000

                                                  
<PERIOD-TYPE>                   6-MOS                   6-MOS
<FISCAL-YEAR-END>                          MAR-31-2001             MAR-31-2000
<PERIOD-START>                             APR-01-2000             APR-01-1999
<PERIOD-END>                               SEP-30-2000             SEP-30-1999
<CASH>                                             335                     287
<SECURITIES>                                         0                       0
<RECEIVABLES>                                    1,518                   1,070
<ALLOWANCES>                                       108                     188
<INVENTORY>                                      4,375                   3,205
<CURRENT-ASSETS>                                 6,238                   4,706
<PP&E>                                             530                     410
<DEPRECIATION>                                     319                     232
<TOTAL-ASSETS>                                   9,503                   8,233
<CURRENT-LIABILITIES>                            1,939                   1,357
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                        18,084                  18,084
<OTHER-SE>                                     (14,263)                (14,951)
<TOTAL-LIABILITY-AND-EQUITY>                     9,503                   8,233
<SALES>                                          5,519                   5,499
<TOTAL-REVENUES>                                 6,096                   5,515
<CGS>                                            3,517                   3,168
<TOTAL-COSTS>                                    5,642                   4,778
<OTHER-EXPENSES>                                     0                       0
<LOSS-PROVISION>                                     0                    (23)
<INTEREST-EXPENSE>                                 264                     273
<INCOME-PRETAX>                                    190                     464
<INCOME-TAX>                                        24                      50
<INCOME-CONTINUING>                                166                     414
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                       166                     414
<EPS-BASIC>                                          0                    0.01
<EPS-DILUTED>                                        0                    0.01