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

<TABLE> <S> <C>

                                   EXHIBIT 27
                             FINANCIAL DATA SCHEDULE

<ARTICLE>                       5
<CIK>                           0000881695
<NAME>                          Palomar Medical Technologies, Inc.
<MULTIPLIER>                    1
<CURRENCY>                      US DOLLARS

<S>                                                                 <C>

<PERIOD-TYPE>                                                            12-MOS
<FISCAL-YEAR-END>                                                   DEC-31-1999
<PERIOD-START>                                                      JAN-01-1999
<PERIOD-END>                                                        DEC-31-1999
<CASH>                                                                2,712,466
<SECURITIES>                                                         22,505,996
<RECEIVABLES>                                                         2,086,612
<ALLOWANCES>                                                            207,000
<INVENTORY>                                                           1,899,591
<CURRENT-ASSETS>                                                     33,057,942
<PP&E>                                                                2,207,945
<DEPRECIATION>                                                        1,216,513
<TOTAL-ASSETS>                                                       34,842,868
<CURRENT-LIABILITIES>                                                14,711,039
<BONDS>                                                               1,622,008
<PREFERRED-MANDATORY>                                                         0
<PREFERRED>                                                                  60
<COMMON>                                                                110,345
<OTHER-SE>                                                           16,982,232
<TOTAL-LIABILITY-AND-EQUITY>                                         34,842,868
<SALES>                                                              24,251,447
<TOTAL-REVENUES>                                                     24,251,447
<CGS>                                                                15,510,527
<TOTAL-COSTS>                                                        15,510,527
<OTHER-EXPENSES>                                                        411,420
<LOSS-PROVISION>                                                              0
<INTEREST-EXPENSE>                                                      597,352
<INCOME-PRETAX>                                                      28,000,890
<INCOME-TAX>                                                          2,500,000
<INCOME-CONTINUING>                                                  25,500,890
<DISCONTINUED>                                                         (435,000)
<EXTRAORDINARY>                                                               0
<CHANGES>                                                                     0
<NET-INCOME>                                                         25,065,890
<EPS-BASIC>                                                                2.44
<EPS-DILUTED>                                                              2.35



</TABLE>