NORTH AMERICAN RESORT & GOLF INC
10QSB, EX-27, 2000-06-22
REAL ESTATE AGENTS & MANAGERS (FOR OTHERS)
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
condensed consolidated financial statements in the Company's quarterly report on
Form 10-Q for the quarter ended April 30, 2000 and is qualified in its entirety
by reference to such financial statements:
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          JUL-31-2000
<PERIOD-END>                               APR-30-2000
<CASH>                                          $7,747
<SECURITIES>                                         0
<RECEIVABLES>                                   $4,489
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                              $154,054
<PP&E>                                         $32,434
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                $186,488
<CURRENT-LIABILITIES>                         $237,779
<BONDS>                                              0
                                0
                                    113,520
<COMMON>                                           400
<OTHER-SE>                                   (165,211)
<TOTAL-LIABILITY-AND-EQUITY>                         0
<SALES>                                       $407,402
<TOTAL-REVENUES>                              $407,833
<CGS>                                                0
<TOTAL-COSTS>                                 $148,383
<OTHER-EXPENSES>                              $366,455
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                $(107,055)
<EPS-BASIC>                                    $(0.02)
<EPS-DILUTED>                                  $(0.02)


</TABLE>


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