<ARTICLE>                     5
<LEGEND>
This  schedule  contains  summary  financial   information  extracted  from  the
Company's  Financial  Statements  for the six month period  ending June 30, 2000
included in the Company's  Form 10-Q filed November 13, 2000 and is qualified in
its entirety by reference to such statements.

<CIK>                    0000895921
<NAME>                   BE INCORPORATED
<MULTIPLIER>  1,000


                                        



<PERIOD-TYPE>                                     9-MOS
<FISCAL-YEAR-END>                           DEC-31-2000
<PERIOD-START>                              JAN-01-2000
<PERIOD-END>                                SEP-30-2000

<CASH>                                            9,982
<SECURITIES>                                      8,039
<RECEIVABLES>                                        30
<ALLOWANCES>                                          0
<INVENTORY>                                           0
<CURRENT-ASSETS>                                 18,870
<PP&E>                                            1,467
<DEPRECIATION>                                   (1,048)
<TOTAL-ASSETS>                                   20,416
<CURRENT-LIABILITIES>                             1,718
<BONDS>                                               0
<PREFERRED-MANDATORY>                                 0
<PREFERRED>                                           0
<COMMON>                                             36
<OTHER-SE>                                       18,106
<TOTAL-LIABILITY-AND-EQUITY>                     20,416
<SALES>                                             464
<TOTAL-REVENUES>                                    464
<CGS>                                               770
<TOTAL-COSTS>                                       770
<OTHER-EXPENSES>                                 16,521
<LOSS-PROVISION>                                      0
<INTEREST-EXPENSE>                                 (121)
<INCOME-PRETAX>                                 (15,890)
<INCOME-TAX>                                          0
<INCOME-CONTINUING>                             (15,890)
<DISCONTINUED>                                        0
<EXTRAORDINARY>                                       0
<CHANGES>                                             0
<NET-INCOME>                                    (15,890)
<EPS-BASIC>                                       (0.45)
<EPS-DILUTED>                                     (0.45)