
<TABLE> <S> <C>

<PAGE>

<ARTICLE> 5
<CIK>                                       0001049588
<NAME>                                      Bolle Inc.
<MULTIPLIER>                                     1,000
<CURRENCY>                                         USD
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-START>                             JAN-01-1998
<PERIOD-END>                               DEC-31-1998
<EXCHANGE-RATE>                                      1
<CASH>                                           1,194
<SECURITIES>                                         0
<RECEIVABLES>                                   16,303
<ALLOWANCES>                                   (1,065)
<INVENTORY>                                     11,210
<CURRENT-ASSETS>                                36,240
<PP&E>                                           7,369
<DEPRECIATION>                                 (2,240)
<TOTAL-ASSETS>                                  82,246
<CURRENT-LIABILITIES>                           32,261
<BONDS>                                              0
<PREFERRED-MANDATORY>                           20,724
<PREFERRED>                                          0
<COMMON>                                            69
<OTHER-SE>                                       2,624
<TOTAL-LIABILITY-AND-EQUITY>                    82,246
<SALES>                                         52,551
<TOTAL-REVENUES>                                53,835
<CGS>                                           26,304
<TOTAL-COSTS>                                   26,304
<OTHER-EXPENSES>                               (2,141)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,555
<INCOME-PRETAX>                               (35,062)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (32,991)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (32,991)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                     4.98
        




</TABLE>
