<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE INTERIM
FINANCIAL STATEMENTS OF VIVA GAMING & RESORTS INC. FOR THE NINE MONTH PERIOD
ENDED SEPTEMBER 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
REPORT.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<CASH> 42877
<SECURITIES> 0
<RECEIVABLES> 118339
<ALLOWANCES> 0
<INVENTORY> 48108
<CURRENT-ASSETS> 295627
<PP&E> 22859
<DEPRECIATION> (2939)
<TOTAL-ASSETS> 7130115
<CURRENT-LIABILITIES> 4174874
<BONDS> 0
0
0
<COMMON> 7157
<OTHER-SE> 2829514
<TOTAL-LIABILITY-AND-EQUITY> 7130115
<SALES> 73567
<TOTAL-REVENUES> 73567
<CGS> 0
<TOTAL-COSTS> 0
<OTHER-EXPENSES> 2084179
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 27509
<INCOME-PRETAX> (2026721)
<INCOME-TAX> 0
<INCOME-CONTINUING> (2026721)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (2026721)
<EPS-BASIC> (0.29)
<EPS-DILUTED> (0.29)
</TABLE>