EXHAUST TECHNOLOGIES INC
10QSB, EX-27, 2000-06-14
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 April 30, 2000 (Unaudited) and
the Consolidated Statement of Income for the three months ended April 30, 2000
(Unaudited) and is qualified in its entirety by reference to such financial
statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JAN-31-2001
<PERIOD-END>                               APR-30-2000
<CASH>                                           1,627
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                    115,958
<CURRENT-ASSETS>                               149,282
<PP&E>                                         110,501
<DEPRECIATION>                                   9,309
<TOTAL-ASSETS>                                 346,429
<CURRENT-LIABILITIES>                          545,876
<BONDS>                                              0
                                0
                                          0
<COMMON>                                       102,135
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                   346,429
<SALES>                                              0
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                72,725
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              10,850
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (76,668)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (76,668)
<EPS-BASIC>                                     (0.02)
<EPS-DILUTED>                                   (0.02)


</TABLE>


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