<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
Kids Stuff, Inc.
Financial Data Schedule
Exhibit 27
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION
EXTRACTED FROM THE CONSOLIDATED FINANCIAL STATEMENTS
AND RELATED FOOTNOTES THERETO, OF KIDS STUFF, INC.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 9-mos
<FISCAL-YEAR-END> dec-31-2000
<PERIOD-END> sep-30-2000
<CASH> 170,046
<SECURITIES> 0
<RECEIVABLES> 285,957
<ALLOWANCES> 0
<INVENTORY> 2,041,003
<CURRENT-ASSETS> 3,835,632
<PP&E> 3,302,734
<DEPRECIATION> 333,533
<TOTAL-ASSETS> 8,390,846
<CURRENT-LIABILITIES> 4,008,052
<BONDS> 0
0
5,460
<COMMON> 3,625
<OTHER-SE> 2,495,902
<TOTAL-LIABILITY-AND-EQUITY> 8,390,846
<SALES> 12,151,426
<TOTAL-REVENUES> 12,151,426
<CGS> 6,655,111
<TOTAL-COSTS> 10,958,562
<OTHER-EXPENSES> 2,302,747
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 168,332
<INCOME-PRETAX> (1,285,162)
<INCOME-TAX> 0
<INCOME-CONTINUING> (1,285,162)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (1,285,162)
<EPS-BASIC> (.41)
<EPS-DILUTED> (.41)
</TABLE>