CIRRUS DEVELOPMENT CORP
10QSB, EX-27, 2000-09-18
NON-OPERATING ESTABLISHMENTS
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary information extracted from the Company's interim
unaudited 2000 and year end audited 1999 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>                               MAR-31-2000             MAR-31-1999             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>                                0                       0                       0
<BONDS>                                              0                       0                       0
                                0                       0                       0
                                          0                       0                       0
<COMMON>                                          1000                    1000                    1000
<OTHER-SE>                                      (1000)                  (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>                                     0                       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>                                         0                       0                   (150)
<EPS-BASIC>                                          0                       0                       0
<EPS-DILUTED>                                        0                       0                       0


</TABLE>


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