ROYAL ACCEPTANCE CORP
10QSB, EX-27, 2000-11-20
FINANCE SERVICES
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>

This schedule contains summary financial information extracted from the
consolidated financial statements of Royal Acceptance Corporation and Subsidiary
as at and for the nine months ended September 30, 2000 is qualified in its
entirety by reference to such financial statements.

</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   SEP-30-2000
<CASH>                                         4,733
<SECURITIES>                                   0
<RECEIVABLES>                                  0
<ALLOWANCES>                                   0
<INVENTORY>                                    2,225,414
<CURRENT-ASSETS>                               6,262,495
<PP&E>                                         193,035
<DEPRECIATION>                                 92,203
<TOTAL-ASSETS>                                 29,708,981
<CURRENT-LIABILITIES>                          6,297,599
<BONDS>                                        0
                          0
                                    0
<COMMON>                                       7,733
<OTHER-SE>                                     328,257
<TOTAL-LIABILITY-AND-EQUITY>                   29,708,981
<SALES>                                        0
<TOTAL-REVENUES>                               3,299,806
<CGS>                                          0
<TOTAL-COSTS>                                  0
<OTHER-EXPENSES>                               0
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             1,930,758
<INCOME-PRETAX>                                136,616
<INCOME-TAX>                                   60,000
<INCOME-CONTINUING>                            76,616
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   76,616
<EPS-BASIC>                                    0.02
<EPS-DILUTED>                                  0.02



</TABLE>


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