WHITEWING LABS INC
10QSB, EX-27, 2000-11-13
DRUGS, PROPRIETARIES & DRUGGISTS' SUNDRIES
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<TABLE> <S> <C>

<ARTICLE>   5
<LEGEND>
Exhibit 27  Financial Data Schedule

This schedule contains summary financial information extracted from the
Company's unaudited financial statements at September 30, 1999 and 2000, and is
qualified in its entirety by reference to such financial statements.



<S>                                           <C>                 <C>
<PERIOD-TYPE>                                 9-MOS               9-MOS
<FISCAL-YEAR-END>                             DEC-31-1998         DEC-31-1999
<PERIOD-END>                                  SEP-30-1999         SEP-30-2000
<CASH>                                          1,007,125             727,479
<SECURITIES>                                            0                   0
<RECEIVABLES>                                      19,918              22,678
<ALLOWANCES>                                            0                   0
<INVENTORY>                                        93,027              73,756
<CURRENT-ASSETS>                                1,325,300             930,431
<PP&E>                                            161,379             167,512
<DEPRECIATION>                                    116,188             143,667
<TOTAL-ASSETS>                                  1,418,683           1,008,915
<CURRENT-LIABILITIES>                              49,736              29,060
<BONDS>                                                 0                   0
                                   0                   0
                                             0                   0
<COMMON>                                            2,925               2,925
<OTHER-SE>                                      6,248,752           6,248,752
<TOTAL-LIABILITY-AND-EQUITY>                    1,418,683           1,008,915
<SALES>                                         1,333,947             649,874
<TOTAL-REVENUES>                                1,333,947             649,874
<CGS>                                             217,498             119,471
<TOTAL-COSTS>                                   1,477,911             508,112
<OTHER-EXPENSES>                                  458,745             416,553
<LOSS-PROVISION>                                        0                   0
<INTEREST-EXPENSE>                                      0                   0
<INCOME-PRETAX>                                  (547,904)           (222,750)
<INCOME-TAX>                                            0                   0
<INCOME-CONTINUING>                              (547,904)           (222,750)
<DISCONTINUED>                                          0                   0
<EXTRAORDINARY>                                         0                   0
<CHANGES>                                               0                   0
<NET-INCOME>                                     (547,904)           (222,750)
<EPS-BASIC>                                       (0.19)              (0.08)
<EPS-DILUTED>                                       (0.19)              (0.08)


</TABLE>


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