EXHAUST TECHNOLOGIES INC
10QSB, EX-27, 2000-12-18
MOTOR VEHICLE PARTS & ACCESSORIES
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidated Statement of Financial Condition at October 31, 2000 (Unaudited)
and the Consolidated Statement of Income for the nine months ended October 31,
2000 (Unaudited) and is qualified in its entirety by reference to such
financial statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          JAN-31-2001
<PERIOD-END>                               OCT-31-2000
<CASH>                                           1,229
<SECURITIES>                                         0
<RECEIVABLES>                                   18,780
<ALLOWANCES>                                         0
<INVENTORY>                                    199,669
<CURRENT-ASSETS>                               239,110
<PP&E>                                         125,145
<DEPRECIATION>                                  15,567
<TOTAL-ASSETS>                                 447,142
<CURRENT-LIABILITIES>                          775,033
<BONDS>                                              0
                                0
                                          0
<COMMON>                                            47
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                   447,142
<SALES>                                        124,026
<TOTAL-REVENUES>                               124,026
<CGS>                                           99,503
<TOTAL-COSTS>                                   99,503
<OTHER-EXPENSES>                               206,908
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              37,727
<INCOME-PRETAX>                              (220,112)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (220,112)
<EPS-BASIC>                                       0.05
<EPS-DILUTED>                                     0.05


</TABLE>


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