<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL  INFORMATION  EXTRACTED FROM 10QS B AND
IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                         0001074828
<NAME>                        CIGAR KING CORPORATION
<MULTIPLIER>                                         1
<CURRENCY>                                  US DOLLARS

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-START>                             OCT-01-1999
<PERIOD-END>                               DEC-31-1999
<EXCHANGE-RATE>                                  1.000
<CASH>                                           2,788
<SECURITIES>                                       128
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                 2,916
<PP&E>                                          50,000
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                  52,916
<CURRENT-LIABILITIES>                            3,259
<BONDS>                                              0
                                0
                                          0
<COMMON>                                        77,750
<OTHER-SE>                                    (28,084)
<TOTAL-LIABILITY-AND-EQUITY>                    52,916
<SALES>                                              0
<TOTAL-REVENUES>                                     0
<CGS>                                          (3,986)
<TOTAL-COSTS>                                  (3,986)
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (3,986)
<EPS-BASIC>                                     (.008)
<EPS-DILUTED>                                   (.008)



</TABLE>



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