GEM INTERNATIONAL USA INC
10SB12G/A, EX-27, 2000-10-19
BUSINESS SERVICES, NEC
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Statement of Financial position at June 30, 2000 (Unaudited) and the Statement
of Income for the six months ended June 30, 2000 (Unaudited) and is qualified
in its entirety by reference to such financial statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                           1,838
<SECURITIES>                                         0
<RECEIVABLES>                                   15,660
<ALLOWANCES>                                         0
<INVENTORY>                                      6,677
<CURRENT-ASSETS>                                78,773
<PP&E>                                          17,954
<DEPRECIATION>                                 (3,311)
<TOTAL-ASSETS>                                  93,716
<CURRENT-LIABILITIES>                           63,309
<BONDS>                                              0
                                0
                                          0
<COMMON>                                           419
<OTHER-SE>                                      29,988
<TOTAL-LIABILITY-AND-EQUITY>                    93,716
<SALES>                                         18,900
<TOTAL-REVENUES>                                18,900
<CGS>                                           14,423
<TOTAL-COSTS>                                   36,334
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,099
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (31,879)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (31,879)
<EPS-BASIC>                                     (0.01)
<EPS-DILUTED>                                   (0.01)


</TABLE>


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