NURESCELL INC
10QSB, EX-27, 2000-11-20
PUBLIC WAREHOUSING & STORAGE
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Company's unaudited consolidated financial statements for the three months ended
September 30, 2000 and is qualified in its entirety by reference to such
financial statements.
</LEGEND>
<MULTIPLIER> 1

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          MAR-31-2001
<PERIOD-START>                             APR-01-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                          11,950
<SECURITIES>                                         0
<RECEIVABLES>                                    8,700
<ALLOWANCES>                                         0
<INVENTORY>                                     55,756
<CURRENT-ASSETS>                                91,216
<PP&E>                                          90,742
<DEPRECIATION>                                 (21,545)
<TOTAL-ASSETS>                                 287,967
<CURRENT-LIABILITIES>                          380,165
<BONDS>                                        448,533
                                0
                                          0
<COMMON>                                         1,569
<OTHER-SE>                                    (542,300)
<TOTAL-LIABILITY-AND-EQUITY>                   287,967
<SALES>                                              0
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                                  378,061
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                              (378,061)
<INTEREST-EXPENSE>                              78,542
<INCOME-PRETAX>                               (456,603)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (456,603)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                280,000
<CHANGES>                                            0
<NET-INCOME>                                  (176,603)
<EPS-BASIC>                                       (.01)
<EPS-DILUTED>                                     (.01)


</TABLE>


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