<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
     This schedule contains summary financial information extracted from the
unaudited financial statements of Film Roman, Inc., as of and for the three
month and six month periods ended June 30, 1999, and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<CIK>                         0001013236
<NAME>                        FILM ROMAN,INC.
<MULTIPLIER>                                   1
<CURRENCY>                                     U.S. DOLLARS

<S>                                    <C>                         <C>
<PERIOD-TYPE>                                 3-MOS                      6-MOS
<FISCAL-YEAR-END>                       DEC-31-1999                DEC-31-1999
<PERIOD-START>                          JUN-30-1999                JUN-30-1999
<PERIOD-END>                            SEP-30-1999                SEP-30-1999
<EXCHANGE-RATE>                                   1                          1
<CASH>                                    8,520,154                  8,520,154
<SECURITIES>                                      0                          0
<RECEIVABLES>                               869,793                    869,793
<ALLOWANCES>                                      0                          0
<INVENTORY>                              17,910,178                 17,910,178
<CURRENT-ASSETS>                                  0                          0
<PP&E>                                    2,729,766                  2,729,766
<DEPRECIATION>                            1,766,374                  1,766,374
<TOTAL-ASSETS>                           28,828,829                 28,828,829
<CURRENT-LIABILITIES>                             0                          0
<BONDS>                                           0                          0
<PREFERRED-MANDATORY>                             0                          0
<PREFERRED>                                       0                          0
<COMMON>                                     85,243                     85,243
<OTHER-SE>                               11,215,951                 11,215,951
<TOTAL-LIABILITY-AND-EQUITY>             28,828,829                 28,828,829
<SALES>                                  15,163,017                 27,452,929
<TOTAL-REVENUES>                         15,163,017                 27,452,929
<CGS>                                    14,002,446                 25,398,552
<TOTAL-COSTS>                            14,002,446                 25,398,552
<OTHER-EXPENSES>                          1,531,484                  3,067,509
<LOSS-PROVISION>                                  0                          0
<INTEREST-EXPENSE>                          104,835                    218,634
<INCOME-PRETAX>                           (266,078)                  (794,498)
<INCOME-TAX>                                    137                      5,255
<INCOME-CONTINUING>                       (266,215)                  (799,753)
<DISCONTINUED>                                    0                          0
<EXTRAORDINARY>                                   0                          0
<CHANGES>                                         0                          0
<NET-INCOME>                              (266,215)                  (799,753)
<EPS-BASIC>                                (0.03)                     (0.09)
<EPS-DILUTED>                                     0                          0


</TABLE>