CIRRUS DEVELOPMENT CORP
10QSB, EX-27, 2000-11-20
NON-OPERATING ESTABLISHMENTS
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Company's unaudited quarterly and year end audited financial statements and is
qualified in its entirety by reference to such financial statements.
</LEGEND>

<S>                             <C>                     <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   3-MOS                   YEAR
<FISCAL-YEAR-END>                          DEC-31-2000             DEC-31-1999             DEC-31-1999
<PERIOD-END>                               SEP-30-2000             SEP-30-1999             DEC-31-1999
<CASH>                                               0                       0                       0
<SECURITIES>                                         0                       0                       0
<RECEIVABLES>                                        0                       0                       0
<ALLOWANCES>                                         0                       0                       0
<INVENTORY>                                          0                       0                       0
<CURRENT-ASSETS>                                     0                       0                       0
<PP&E>                                               0                       0                       0
<DEPRECIATION>                                       0                       0                       0
<TOTAL-ASSETS>                                       0                       0                       0
<CURRENT-LIABILITIES>                              450                       0                       0
<BONDS>                                              0                       0                       0
                                0                       0                       0
                                          0                       0                       0
<COMMON>                                          1000                    1000                    1000
<OTHER-SE>                                      (1450)                  (1000)                  (1000)
<TOTAL-LIABILITY-AND-EQUITY>                         0                       0                       0
<SALES>                                              0                       0                       0
<TOTAL-REVENUES>                                     0                       0                       0
<CGS>                                                0                       0                       0
<TOTAL-COSTS>                                        0                       0                       0
<OTHER-EXPENSES>                                   450                       0                     150
<LOSS-PROVISION>                                     0                       0                       0
<INTEREST-EXPENSE>                                   0                       0                       0
<INCOME-PRETAX>                                      0                       0                       0
<INCOME-TAX>                                         0                       0                       0
<INCOME-CONTINUING>                                  0                       0                       0
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                     (450)                       0                   (150)
<EPS-BASIC>                                          0                       0                       0
<EPS-DILUTED>                                        0                       0                       0


</TABLE>


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