ICY SPLASH FOOD & BEVERAGE INC
SB-2/A, EX-27.2, 2000-07-27
BEVERAGES
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
The schedule contains summary financial inofrmation extracted from the financial
statements for the three months ended December 31, 1999 and is qualified in its
entirety by reference to such statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                                DEC-31-1999
<PERIOD-START>                                   JAN-01-1999
<PERIOD-END>                                     DEC-31-1999
<CASH>                                                 3,802
<SECURITIES>                                               0
<RECEIVABLES>                                        100,014
<ALLOWANCES>                                           2,000
<INVENTORY>                                          129,147
<CURRENT-ASSETS>                                     236,963
<PP&E>                                                17,279
<DEPRECIATION>                                         8,033
<TOTAL-ASSETS>                                       246,209
<CURRENT-LIABILITIES>                                165,966
<BONDS>                                                    0
                                      0
                                                0
<COMMON>                                               6,600
<OTHER-SE>                                            73,643
<TOTAL-LIABILITY-AND-EQUITY>                         246,209
<SALES>                                              600,086
<TOTAL-REVENUES>                                     600,086
<CGS>                                                407,438
<TOTAL-COSTS>                                        407,438
<OTHER-EXPENSES>                                     160,803
<LOSS-PROVISION>                                      15,786
<INTEREST-EXPENSE>                                     4,378
<INCOME-PRETAX>                                       11,681
<INCOME-TAX>                                          (5,094)
<INCOME-CONTINUING>                                   16,775
<DISCONTINUED>                                             0
<EXTRAORDINARY>                                            0
<CHANGES>                                                  0
<NET-INCOME>                                          16,775
<EPS-BASIC>                                                0
<EPS-DILUTED>                                              0



</TABLE>


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