WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial data extracted from Balance Sheet,
Statement of Operations, Statement of Cash Flows and Notes thereto incorporated
in this Form 10-SB and is qualified in its entirety by reference to such
financial statements.
</LEGEND>
<CIK> 0001119764
<NAME> GRAND ENTERTAINMENT & MUSIC G.E.M., INC.
<MULTIPLIER> 1
<CURRENCY> USD

<S>                             <C>
<PERIOD-TYPE>                   OTHER
<FISCAL-YEAR-END>                          APR-30-2000
<PERIOD-START>                             FEB-21-2000
<PERIOD-END>                               APR-30-2000
<EXCHANGE-RATE>                                      1
<CASH>                                               0
<SECURITIES>                                         0
<RECEIVABLES>                                  187,546
<ALLOWANCES>                                         0
<INVENTORY>                                    616,821
<CURRENT-ASSETS>                               804,367
<PP&E>                                         161,573
<DEPRECIATION>                                  97,024
<TOTAL-ASSETS>                                 987,830
<CURRENT-LIABILITIES>                          132,323
<BONDS>                                              0
                                0
                                          0
<COMMON>                                        17,683
<OTHER-SE>                                     725,177
<TOTAL-LIABILITY-AND-EQUITY>                   987,830
<SALES>                                         41,589
<TOTAL-REVENUES>                                41,589
<CGS>                                            7,688
<TOTAL-COSTS>                                   15,905
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 398
<INCOME-PRETAX>                                 17,996
<INCOME-TAX>                                     6,119
<INCOME-CONTINUING>                             17,996
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    17,996
<EPS-BASIC>                                     0.0007
<EPS-DILUTED>                                   0.0007


</TABLE>



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