<TABLE> <S> <C>
<ARTICLE> 5
<CIK> 0001093819
<NAME> MERIDIAN USA HOLDINGS, INC.
<MULTIPLIER> 1
<CURRENCY> U.S. DOLLARS
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<EXCHANGE-RATE> 1
<CASH> 19,987
<SECURITIES> 6,315,246
<RECEIVABLES> 216,448
<ALLOWANCES> 68,393
<INVENTORY> 74,410
<CURRENT-ASSETS> 6,676,667
<PP&E> 71,539
<DEPRECIATION> 12,553
<TOTAL-ASSETS> 7,319,475
<CURRENT-LIABILITIES> 376,128
<BONDS> 0
0
3,500
<COMMON> 6,337
<OTHER-SE> (117,991)
<TOTAL-LIABILITY-AND-EQUITY> (108,154)
<SALES> 846,961
<TOTAL-REVENUES> 846,961
<CGS> 528,019
<TOTAL-COSTS> 528,019
<OTHER-EXPENSES> 2,125,610
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<INCOME-PRETAX> (2,313,132)
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<EPS-BASIC> (0.38)
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</TABLE>