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

<TABLE> <S> <C>


EXHIBIT 27
                             FINANCIAL DATA SCHEDULE

 <ARTICLE>                              5

<LEGEND>
        This schedule contain information derived from financial tables attached
        to the Company's report on Form 10Q from the period ended March 31,2000.

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


<S>                                                                                  <C>


<PERIOD-TYPE>                                                                        3-MOS
<FISCAL-YEAR-END>                                                              DEC-31-2000
<PERIOD-START>                                                                 JAN-01-2000
<PERIOD-END>                                                                   MAR-31-2000
<CASH>                                                                           3,063,351
<SECURITIES>                                                                    17,029,254
<RECEIVABLES>                                                                    2,214,483
<ALLOWANCES>                                                                       228,485
<INVENTORY>                                                                      1,367,027
<CURRENT-ASSETS>                                                                27,497,430
<PP&E>                                                                           2,364,732
<DEPRECIATION>                                                                   1,329,967
<TOTAL-ASSETS>                                                                  29,251,224
<CURRENT-LIABILITIES>                                                           12,509,410
<BONDS>                                                                          1,061,004
<PREFERRED-MANDATORY>                                                                    0
<PREFERRED>                                                                             60
<COMMON>                                                                           110,744
<OTHER-SE>                                                                      14,173,810
<TOTAL-LIABILITY-AND-EQUITY>                                                    29,251,224
<SALES>                                                                          2,778,932
<TOTAL-REVENUES>                                                                 2,778,932
<CGS>                                                                            2,520,378
<TOTAL-COSTS>                                                                    2,520,378
<OTHER-EXPENSES>                                                                         0
<LOSS-PROVISION>                                                                         0
<INTEREST-EXPENSE>                                                                  50,468
<INCOME-PRETAX>                                                                 (2,951,268)
<INCOME-TAX>                                                                             0
<INCOME-CONTINUING>                                                             (2,951,268)
<DISCONTINUED>                                                                           0
<EXTRAORDINARY>                                                                          0
<CHANGES>                                                                                0
<NET-INCOME>                                                                    (2,951,268)
<EPS-BASIC>                                                                         $(0.30)
<EPS-DILUTED>                                                                       $(0.30)




</TABLE>