AUTOMOTIVE PERFORMANCE GROUP INC
10QSB, EX-27.1, 2000-07-20
MOTOR VEHICLE PARTS & ACCESSORIES
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
"This schedule contains summary financial information extracted from the
unaudited consolidated condensed financial statements of Automotive Performance
Group, Inc. and Subsidiaries for March 31, 2000 and is qualified in its entirety
by reference to such financial statements."
</LEGEND>
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               MAR-31-2000
<CASH>                                             102
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                   200
<PP&E>                                              72
<DEPRECIATION>                                      22
<TOTAL-ASSETS>                                   3,074
<CURRENT-LIABILITIES>                            1,719
<BONDS>                                              0
                                0
                                          0
<COMMON>                                             1
<OTHER-SE>                                       1,354
<TOTAL-LIABILITY-AND-EQUITY>                     3,074
<SALES>                                             44
<TOTAL-REVENUES>                                    44
<CGS>                                               31
<TOTAL-COSTS>                                       31
<OTHER-EXPENSES>                                    69
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                  (111)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (2,156)
<DISCONTINUED>                                    (35)
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (2,191)
<EPS-BASIC>                                     (0.18)
<EPS-DILUTED>                                   (0.18)


</TABLE>


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