<TABLE> <S> <C>
<ARTICLE> 5
<CIK> 0001027642
<NAME> MEGA HOLDING CORP.
<MULTIPLIER> 1
<CURRENCY> U.S. Dollars
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> Aug-31-1999
<PERIOD-START> Sep-01-1999
<PERIOD-END> May-31-2000
<EXCHANGE-RATE> 1
<CASH> 184,154
<SECURITIES> 1,848,866
<RECEIVABLES> 41,700
<ALLOWANCES> 115,500
<INVENTORY> 10,710
<CURRENT-ASSETS> 352,853
<PP&E> 125,603
<DEPRECIATION> 67,957
<TOTAL-ASSETS> 2,459,338
<CURRENT-LIABILITIES> 202,116
<BONDS> 0
0
0
<COMMON> 38,585
<OTHER-SE> 1,563,023
<TOTAL-LIABILITY-AND-EQUITY> 1,601,608
<SALES> 3,831,540
<TOTAL-REVENUES> 3,849,001
<CGS> 1,959,404
<TOTAL-COSTS> 1,959,404
<OTHER-EXPENSES> 544,406
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> 1,582,578
<INCOME-TAX> 237,387
<INCOME-CONTINUING> 1,345,191
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 1,345,191
<EPS-BASIC> 0.35
<EPS-DILUTED> 0.35
</TABLE>