<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
The schedule contains summary financial information extracted from the
consolidated financial statements for the year ended August 31, 2000 and is
qualified in its entirety by reference to such statements.
</LEGEND>
<CIK>                         0001038284
<NAME>                        Planet Entertainment Corporation
<MULTIPLIER>                                          1
<CURRENCY>                                          USD

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                           AUG-31-2000
<PERIOD-START>                              SEP-01-1999
<PERIOD-END>                                AUG-31-2000
<EXCHANGE-RATE>                                       1
<CASH>                                           64,901
<SECURITIES>                                    609,224
<RECEIVABLES>                                 3,826,373
<ALLOWANCES>                                    354,660
<INVENTORY>                                   5,730,187
<CURRENT-ASSETS>                             11,403,658
<PP&E>                                        4,557,167
<DEPRECIATION>                                2,185,019
<TOTAL-ASSETS>                               24,735,746
<CURRENT-LIABILITIES>                         9,828,357
<BONDS>                                       6,745,837
                            12,435
                                   4,550,000
<COMMON>                                              0
<OTHER-SE>                                    3,599,017
<TOTAL-LIABILITY-AND-EQUITY>                 24,735,746
<SALES>                                      30,308,380
<TOTAL-REVENUES>                             30,426,617
<CGS>                                        24,869,517
<TOTAL-COSTS>                                24,869,517
<OTHER-EXPENSES>                              5,323,097
<LOSS-PROVISION>                                481,951
<INTEREST-EXPENSE>                              718,523
<INCOME-PRETAX>                                (966,171)
<INCOME-TAX>                                   (639,612)
<INCOME-CONTINUING>                            (326,559)
<DISCONTINUED>                                   15,251
<EXTRAORDINARY>                                       0
<CHANGES>                                             0
<NET-INCOME>                                   (311,308)
<EPS-BASIC>                                        (.05)
<EPS-DILUTED>                                      (.05)


</TABLE>



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