<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION
EXTRACTED FROM THE E. J. NAK MATTRESS COMPANY FINANCIAL
STATEMENTS FOR THE PERIODS ENDED MARCH 31, 2000 AND
SEPTEMBER 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
<MULTIPLIER> 1
<S> <C> <C>
<PERIOD-TYPE> YEAR 6-MOS
<FISCAL-YEAR-END> MAR-31-2000 MAR-31-2001
<PERIOD-START> APR-1-1999 APR-1-2000
<PERIOD-END> MAR-31-2000 SEP-30-2000
<CASH> 0 1,830
<SECURITIES> 0 0
<RECEIVABLES> 0 0
<ALLOWANCES> 0 0
<INVENTORY> 31,083 44,458
<CURRENT-ASSETS> 34,664 47,884
<PP&E> 78,983 78,983
<DEPRECIATION> 10,236 18,134
<TOTAL-ASSETS> 104,789 110,333
<CURRENT-LIABILITIES> 37,234 44,594
<BONDS> 67,001 60,108
0 0
0 0
<COMMON> 492 492
<OTHER-SE> 462,790 462,790
<TOTAL-LIABILITY-AND-EQUITY> 104,789 110,333
<SALES> 98,309 116,471
<TOTAL-REVENUES> 98,309 116,471
<CGS> 29,207 45,881
<TOTAL-COSTS> 63,641 62,721
<OTHER-EXPENSES> 0 0
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> 4,155 2,792
<INCOME-PRETAX> 1,306 5,077
<INCOME-TAX> 0 0
<INCOME-CONTINUING> 1,306 (5,077)
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> 1,306 (5,077)
<EPS-BASIC> 0 .01
<EPS-DILUTED> 0 .01
</TABLE>