MASTER GRAPHICS INC
10-Q, EX-27.1, 2000-11-14
COMMERCIAL PRINTING
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<TABLE> <S> <C>

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<ARTICLE> 5
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<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-2000             DEC-31-2000
<PERIOD-START>                             JUL-01-2000             JAN-01-2000
<PERIOD-END>                               SEP-30-2000             SEP-30-2000
<CASH>                                           1,633                   1,633
<SECURITIES>                                         0                       0
<RECEIVABLES>                                   46,939                  46,939
<ALLOWANCES>                                    (3,874)                 (3,874)
<INVENTORY>                                     12,720                  12,720
<CURRENT-ASSETS>                                66,108                  66,108
<PP&E>                                          88,322                  88,322
<DEPRECIATION>                                 (22,935)                (22,935)
<TOTAL-ASSETS>                                 134,614                 134,614
<CURRENT-LIABILITIES>                           74,248                  74,248
<BONDS>                                              0                       0
                                0                       0
                                          8                       8
<COMMON>                                        39,836                  39,836
<OTHER-SE>                                    (175,515)               (175,515)
<TOTAL-LIABILITY-AND-EQUITY>                   134,614                 134,614
<SALES>                                         61,133                 198,537
<TOTAL-REVENUES>                                61,133                 198,537
<CGS>                                           50,705                 163,326
<TOTAL-COSTS>                                   73,642                 249,356
<OTHER-EXPENSES>                                  (458)                 (1,143)
<LOSS-PROVISION>                                   527                   2,048
<INTEREST-EXPENSE>                               2,647                  16,773
<INCOME-PRETAX>                                (14,698)                (66,449)
<INCOME-TAX>                                         0                       0
<INCOME-CONTINUING>                                  0                       0
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                   (14,698)                (66,449)
<EPS-BASIC>                                      (1.86)                  (8.41)
<EPS-DILUTED>                                    (1.86)                  (8.41)




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