WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>


    EXHIBIT 27
                             FINANCIAL DATA SCHEDULE

<ARTICLE>                               5
<LEGEND>
        This schedule contains information derived from financial tables
        attached to the Company's report on Form 10Q from the period ended
        June 30,2000.

</LEGEND>
<CIK>                                                                 0000881695
<NAME>                                        Palomar Medical Technologies, Inc.


<S>                                                                                  <C>




<PERIOD-TYPE>                                                                        6-MOS
<FISCAL-YEAR-END>                                                              DEC-31-2000
<PERIOD-START>                                                                 JAN-01-2000
<PERIOD-END>                                                                   JUN-30-2000
<CASH>                                                                          13,528,404
<SECURITIES>                                                                     6,979,100
<RECEIVABLES>                                                                    1,371,071
<ALLOWANCES>                                                                       173,334
<INVENTORY>                                                                        997,182
<CURRENT-ASSETS>                                                                23,064,427
<PP&E>                                                                           2,600,158
<DEPRECIATION>                                                                   1,667,136
<TOTAL-ASSETS>                                                                  24,119,474
<CURRENT-LIABILITIES>                                                            9,200,925
<BONDS>                                                                            500,000
<PREFERRED-MANDATORY>                                                                    0
<PREFERRED>                                                                             60
<COMMON>                                                                           110,744
<OTHER-SE>                                                                      12,709,428
<TOTAL-LIABILITY-AND-EQUITY>                                                    24,119,474
<SALES>                                                                          5,447,800
<TOTAL-REVENUES>                                                                 5,447,800
<CGS>                                                                            5,113,148
<TOTAL-COSTS>                                                                    5,113,148
<OTHER-EXPENSES>                                                                         0
<LOSS-PROVISION>                                                                         0
<INTEREST-EXPENSE>                                                                  87,260
<INCOME-PRETAX>                                                                 (3,590,061)
<INCOME-TAX>                                                                             0
<INCOME-CONTINUING>                                                             (3,590,061)
<DISCONTINUED>                                                                           0
<EXTRAORDINARY>                                                                   (712,359)
<CHANGES>                                                                                0
<NET-INCOME>                                                                    (4,302,420)
<EPS-BASIC>                                                                         $(0.44)
<EPS-DILUTED>                                                                       $(0.44)



</TABLE>