<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM FINANCIAL
STATEMENTS CONTAINED IN THE MOST RECENT QUARTERLY REPORT ON FORM
10-Q OF
RESEARCH FRONTIERS INCORPORATED FOR THE QUARTER ENDED MARCH
31,2000
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.


                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               MAR-31-2000
<CASH>                                      16,341,760
<SECURITIES>                                 1,246,083
<RECEIVABLES>                                  172,950
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                            17,885,441
<PP&E>                                         331,953
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                              18,239,999
<CURRENT-LIABILITIES>                          779,019
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                    12,097,671
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                18,239,999
<SALES>                                         98,774
<TOTAL-REVENUES>                               287,003
<CGS>                                                0
<TOTAL-COSTS>                                4,834,942
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                             (4,547,939)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                (4,547,939)
<EPS-BASIC>                                     (.38)
<EPS-DILUTED>                                     (.38)