GEM INTERNATIONAL USA INC
10-Q, EX-27, 2001-01-04
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 September 30, 2000 (Unaudited) and the
Statement of Income for the nine months ended September 30, 2000 (Unaudited) and
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-END>                               SEP-30-2000
<CASH>                                             310
<SECURITIES>                                         0
<RECEIVABLES>                                   15,660
<ALLOWANCES>                                         0
<INVENTORY>                                      6,677
<CURRENT-ASSETS>                                65,875
<PP&E>                                          17,954
<DEPRECIATION>                                 (4,148)
<TOTAL-ASSETS>                                  79,981
<CURRENT-LIABILITIES>                           56,008
<BONDS>                                              0
                                0
                                          0
<COMMON>                                           419
<OTHER-SE>                                     111,504
<TOTAL-LIABILITY-AND-EQUITY>                    79,981
<SALES>                                         36,100
<TOTAL-REVENUES>                                36,100
<CGS>                                           28,837
<TOTAL-COSTS>                                   56,297
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,649
<INCOME-PRETAX>                               (38,863)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (38,863)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (38,863)
<EPS-BASIC>                                       0.01
<EPS-DILUTED>                                     0.01


</TABLE>


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