ROYAL ACCEPTANCE CORP
10SB12G/A, EX-27, 2001-01-12
FINANCE SERVICES
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
This schedule contains summary financial information extracted from the
financial statements of Royal Acceptance Corporation and Subsidiary as at
December 31, 1999 and is qualified in its entirety by reference to such
financial statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                              DEC-31-1999
<PERIOD-START>                                 JAN-01-1999
<PERIOD-END>                                   SEP-30-2000
<CASH>                                         4,773
<SECURITIES>                                   0
<RECEIVABLES>                                  0
<ALLOWANCES>                                   0
<INVENTORY>                                    0
<CURRENT-ASSETS>                               6,262,395
<PP&E>                                         193,035
<DEPRECIATION>                                 100,832
<TOTAL-ASSETS>                                 29,708,981
<CURRENT-LIABILITIES>                          6,297,599
<BONDS>                                        0
                          0
                                    0
<COMMON>                                       7,733
<OTHER-SE>                                     800,983
<TOTAL-LIABILITY-AND-EQUITY>                   29,708,981
<SALES>                                        0
<TOTAL-REVENUES>                               3,299,806
<CGS>                                          0
<TOTAL-COSTS>                                  0
<OTHER-EXPENSES>                               1,232,432
<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>                                    0.01
<EPS-DILUTED>                                  0.01


</TABLE>


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