MOTO GUZZI CORP /DE/
10-Q, EX-27, 2000-06-16
MOTORCYCLES, BICYCLES & PARTS
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
This schedule contains summary financial information extracted from the
unaudited financial statements dated March 31, 2000 and is qualified in its
entirety by reference to such financial statements.
* Dollar amounts are based on conversion rate of 2,023 Lire to the Dollar which
prevailed on March 31, 2000
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-END>                                   MAR-31-1999
<CASH>                                           1,607,000
<SECURITIES>                                             0
<RECEIVABLES>                                   14,496,000
<ALLOWANCES>                                     1,162,000
<INVENTORY>                                     17,128,000
<CURRENT-ASSETS>                                33,312,000
<PP&E>                                          22,106,000
<DEPRECIATION>                                  15,292,000
<TOTAL-ASSETS>                                  40,549,000
<CURRENT-LIABILITIES>                           32,899,000
<BONDS>                                            974,000
                           12,142,000
                                              0
<COMMON>                                            49,000
<OTHER-SE>                                     (9,420,000)
<TOTAL-LIABILITY-AND-EQUITY>                    40,549,000
<SALES>                                          9,924,000
<TOTAL-REVENUES>                                 9,924,000
<CGS>                                            9,020,000
<TOTAL-COSTS>                                    2,078,000
<OTHER-EXPENSES>                                  (90,000)
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                 599,000
<INCOME-PRETAX>                                (1,683,000)
<INCOME-TAX>                                        45,000
<INCOME-CONTINUING>                            (1,728,000)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                   (1,728,000)
<EPS-BASIC>                                         (0.32)
<EPS-DILUTED>                                       (0.32)



</TABLE>


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