<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MAY 31, 2000
THAT WERE FILED WITH THE COMPANY'S REPORT ON FORM SB-2 AND IS QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0001117442
<NAME> C.A.T. -N- K., Inc.
<MULTIPLIER> 1
<CURRENCY> U.S. DOLLARS
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> MAY-31-2000
<PERIOD-START> JUN-1-1999
<PERIOD-END> MAY-31-2000
<EXCHANGE-RATE> 1
<CASH> 460
<SECURITIES> 0
<RECEIVABLES> 0
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 10,216
<PP&E> 0
<DEPRECIATION> 0
<TOTAL-ASSETS> 10,216
<CURRENT-LIABILITIES> 1,200
<BONDS> 20,000
0
0
<COMMON> 8,000
<OTHER-SE> (18,985)
<TOTAL-LIABILITY-AND-EQUITY> 10,216
<SALES> 0
<TOTAL-REVENUES> 0
<CGS> 0
<TOTAL-COSTS> 0
<OTHER-EXPENSES> 19,856
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> (19,856)
<INCOME-TAX> 0
<INCOME-CONTINUING> (19,856)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (19,856)
<EPS-BASIC> 0.01
<EPS-DILUTED> 0.01
</TABLE>