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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
American Wagering, Inc. Financial Data Schedule Required under: Appendix Item
601(c) of Regulation S-B Commercial and Industrial Companies Arxxxx Regulation
S-X
</LEGEND>
<MULTIPLIER> 1
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> JAN-31-2000
<PERIOD-END> OCT-31-2000
<CASH> 1,645,886
<SECURITIES> 0
<RECEIVABLES> 473,737
<ALLOWANCES> (27,903)
<INVENTORY> 350,810
<CURRENT-ASSETS> 3,470,975
<PP&E> 6,576,452
<DEPRECIATION> (2,817,789)
<TOTAL-ASSETS> 8,699,025
<CURRENT-LIABILITIES> 4,908,788
<BONDS> 0
0
1,466,200
<COMMON> 78,980
<OTHER-SE> 478,973
<TOTAL-LIABILITY-AND-EQUITY> 8,699,025
<SALES> 7,811,606
<TOTAL-REVENUES> 7,811,606
<CGS> 442,887
<TOTAL-COSTS> 9,413,411
<OTHER-EXPENSES> 52,799
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 551,705
<INCOME-PRETAX> (1,091,663)
<INCOME-TAX> 0
<INCOME-CONTINUING> (891,099)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (1,206,593)
<EPS-BASIC> (0.15)
<EPS-DILUTED> 0
</TABLE>
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