GEM INTERNATIONAL USA INC
10SB12G, EX-27, 2000-06-21
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Statement of Financial Condition at December 31, 1999 Audited and March 31, 2000
(Unaudited) and the Statement of Income for the year ended December 31, 1999
Audited and theh three months ended March 31, 2000 (Unaudited) and is qualified
in its entirety by reference to such financial statements.
</LEGEND>

<S>                             <C>                     <C>
<PERIOD-TYPE>                   YEAR                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999             MAR-31-2000
<PERIOD-END>                               DEC-31-1999             DEC-31-2000
<CASH>                                             841                  59,213
<SECURITIES>                                         0                       0
<RECEIVABLES>                                        0                  15,660
<ALLOWANCES>                                         0                       0
<INVENTORY>                                          0                   6,677
<CURRENT-ASSETS>                                 5,969                  86,816
<PP&E>                                          12,861                  17,954
<DEPRECIATION>                                 (1,636)                 (2,473)
<TOTAL-ASSETS>                                  17,494                 102,597
<CURRENT-LIABILITIES>                           56,307                  60,675
<BONDS>                                              0                       0
                                0                       0
                                          0                       0
<COMMON>                                           319                     419
<OTHER-SE>                                    (39,132)                  41,503
<TOTAL-LIABILITY-AND-EQUITY>                    17,494                 102,597
<SALES>                                              0                  16,882
<TOTAL-REVENUES>                                     0                  16,882
<CGS>                                                0                  13,092
<TOTAL-COSTS>                                   48,466                  23,193
<OTHER-EXPENSES>                                     0                       0
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                                 751                     550
<INCOME-PRETAX>                               (49,087)                (19,815)
<INCOME-TAX>                                         0                       0
<INCOME-CONTINUING>                           (49,087)                (19,815)
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                  (49,087)                (19,815)
<EPS-BASIC>                                          0                  (0.01)
<EPS-DILUTED>                                        0                  (0.01)


</TABLE>


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