ICY SPLASH FOOD & BEVERAGE INC
10QSB, EX-27, 2000-11-20
BEVERAGES
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
The schedule contains summary financial information extracted from the financial
statements for the nine months ended  September 30, 2000 and is qualified in its
entirety by reference to such statements. (Replace this text with the legend)
</LEGEND>


<S>                             <C>
<PERIOD-TYPE>                          12-MOS
<FISCAL-YEAR-END>                                  DEC-31-2000
<PERIOD-START>                                     JAN-01-2000
<PERIOD-END>                                       SEP-30-2000
<CASH>                                                   7,704
<SECURITIES>                                                 0
<RECEIVABLES>                                           26,211
<ALLOWANCES>                                             5,000
<INVENTORY>                                            232,362
<CURRENT-ASSETS>                                       267,277
<PP&E>                                                  19,749
<DEPRECIATION>                                          11,033
<TOTAL-ASSETS>                                         275,993
<CURRENT-LIABILITIES>                                  249,991
<BONDS>                                                      0
                                        0
                                                  0
<COMMON>                                                 6,600
<OTHER-SE>                                              19,402
<TOTAL-LIABILITY-AND-EQUITY>                           275,993
<SALES>                                                398,614
<TOTAL-REVENUES>                                       398,614
<CGS>                                                  303,813
<TOTAL-COSTS>                                          303,813
<OTHER-EXPENSES>                                       140,582
<LOSS-PROVISION>                                         3,000
<INTEREST-EXPENSE>                                       2,943
<INCOME-PRETAX>                                        (51,724)
<INCOME-TAX>                                               510
<INCOME-CONTINUING>                                    (52,234)
<DISCONTINUED>                                               0
<EXTRAORDINARY>                                              0
<CHANGES>                                                    0
<NET-INCOME>                                           (52,234)
<EPS-BASIC>                                                 (0)
<EPS-DILUTED>                                               (0)



</TABLE>


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