
<TABLE> <S> <C>

<PAGE>


<ARTICLE> 5
<CIK>         0001049588
<NAME>        BOLLE INC
<MULTIPLIER>  1,000
<CURRENCY>    USD

       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               MAR-31-1999
<EXCHANGE-RATE>                                      1
<CASH>                                           1,879
<SECURITIES>                                         0
<RECEIVABLES>                                   14,552
<ALLOWANCES>                                     1,022
<INVENTORY>                                     11,810
<CURRENT-ASSETS>                                30,958
<PP&E>                                           7,231
<DEPRECIATION>                                   2,225
<TOTAL-ASSETS>                                  74,102
<CURRENT-LIABILITIES>                           27,365
<BONDS>                                              0
<PREFERRED-MANDATORY>                           20,914
<PREFERRED>                                          0
<COMMON>                                            69
<OTHER-SE>                                         909
<TOTAL-LIABILITY-AND-EQUITY>                    74,102
<SALES>                                         14,664
<TOTAL-REVENUES>                                     0
<CGS>                                            6,778
<TOTAL-COSTS>                                   13,791
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 451
<INCOME-PRETAX>                                    422
<INCOME-TAX>                                       164
<INCOME-CONTINUING>                                261
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       261
<EPS-PRIMARY>                                      .01
<EPS-DILUTED>                                        0
        


</TABLE>
