<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
The schedule contains summary financial information extracted from the
consolidated financial statements for the nine month period ended May 31, 2000
and is qualified in its entirety by reference to such statements.
</LEGEND>
<CIK> 0001038284
<NAME> Planet Entertainment Corporaiton
<MULTIPLIER> 1
<CURRENCY> USD
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> AUG-31-2000
<PERIOD-START> SEP-01-1999
<PERIOD-END> MAY-31-2000
<EXCHANGE-RATE> 1
<CASH> 178,387
<SECURITIES> 1,278,447
<RECEIVABLES> 5,554,876
<ALLOWANCES> 572,140
<INVENTORY> 6,985,685
<CURRENT-ASSETS> 14,128,074
<PP&E> 3,927,008
<DEPRECIATION> 2,075,065
<TOTAL-ASSETS> 26,999,613
<CURRENT-LIABILITIES> 10,588,584
<BONDS> 6,959,491
12,528
4,550,000
<COMMON> 0
<OTHER-SE> 4,889,010
<TOTAL-LIABILITY-AND-EQUITY> 26,999,613
<SALES> 24,926,268
<TOTAL-REVENUES> 24,927,508
<CGS> 19,766,468
<TOTAL-COSTS> 19,766,468
<OTHER-EXPENSES> 4,135,429
<LOSS-PROVISION> 69,967
<INTEREST-EXPENSE> 528,629
<INCOME-PRETAX> 427,373
<INCOME-TAX> 68,100
<INCOME-CONTINUING> 359,273
<DISCONTINUED> 15,251
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 374,524
<EPS-BASIC> .01
<EPS-DILUTED> .01
</TABLE>
