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<TABLE> <S> <C>
<ARTICLE> 5
<CIK> 0001100127
<NAME> AVID SPORTSWEAR & GOLF CORP.
<S> <C> <C>
<PERIOD-TYPE> 3-MOS 12-MOS
<FISCAL-YEAR-END> DEC-31-2000 DEC-31-1999
<PERIOD-START> JUL-01-2000 JAN-01-1999
<PERIOD-END> SEP-30-2000 DEC-31-1999
<CASH> 0 $237
<SECURITIES> 0 0
<RECEIVABLES> 0 501
<ALLOWANCES> 0 (185)
<INVENTORY> 4,298,807 1,885
<CURRENT-ASSETS> 4,422,633 2,459
<PP&E> 0 960
<DEPRECIATION> (627,607) (503)
<TOTAL-ASSETS> 7,723,770 5,280
<CURRENT-LIABILITIES> 5,816,346 3,754
<BONDS> 0 0
0 0
0 0
<COMMON> 44,129 26
<OTHER-SE> 0 1,500
<TOTAL-LIABILITY-AND-EQUITY> 7,723,770 5,280
<SALES> 2,244,097 397
<TOTAL-REVENUES> 2,244,097 397
<CGS> 1,656,607 124
<TOTAL-COSTS> 1,656,607 1,882
<OTHER-EXPENSES> 2,415,197 (44)
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> (21,112) 0
<INCOME-PRETAX> (1,815,559) (1,529)
<INCOME-TAX> 0 0
<INCOME-CONTINUING> (1,815,559) 0
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> (1,815,559) (1,529)
<EPS-BASIC> (0.09) (0.08)
<EPS-DILUTED> (0.09) (0.08)
</TABLE>
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