<ARTICLE>                     5
<LEGEND>
                             SERENGETI EYEWEAR, INC.
                                   Exhibit 27
                             Financial Data Schedule


This schedule contains summary financial information extracted from the
Consolidated Balance Sheet as of June 30, 2000 and the Consolidated Statements
of Operations for the six-month period ended June 30, 2000 and is qualified in
its entirety by reference to such financial statements.


                                            
<PERIOD-TYPE>                                       6-MOS
<FISCAL-YEAR-END>                             DEC-31-2000
<PERIOD-START>                                JAN-01-2000
<PERIOD-END>                                  JUN-30-2000
<CASH>                                             12,097
<SECURITIES>                                            0
<RECEIVABLES>                                   6,314,948
<ALLOWANCES>                                    1,024,450
<INVENTORY>                                    12,625,386
<CURRENT-ASSETS>                               18,532,523
<PP&E>                                          3,364,330
<DEPRECIATION>                                  1,632,135
<TOTAL-ASSETS>                                 35,477,656
<CURRENT-LIABILITIES>                          17,180,123
<BONDS>                                            61,010
<PREFERRED-MANDATORY>                                   0
<PREFERRED>                                    23,809,000
<COMMON>                                            2,384
<OTHER-SE>                                     (5,574,861)
<TOTAL-LIABILITY-AND-EQUITY>                   35,477,656
<SALES>                                        22,664,204
<TOTAL-REVENUES>                               22,664,204
<CGS>                                          12,434,772
<TOTAL-COSTS>                                  12,434,772
<OTHER-EXPENSES>                                6,634,587
<LOSS-PROVISION>                                        0
<INTEREST-EXPENSE>                                710,853
<INCOME-PRETAX>                                 2,883,992
<INCOME-TAX>                                       35,400
<INCOME-CONTINUING>                             2,848,592
<DISCONTINUED>                                          0
<EXTRAORDINARY>                                         0
<CHANGES>                                               0
<NET-INCOME>                                    2,848,592
<EPS-BASIC>                                           .87
<EPS-DILUTED>                                         .03