POTOMAC ENERGY CORP
10QSB, EX-27, 2000-11-20
DRILLING OIL & GAS WELLS
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidated Statement of Financial Condition at September 30, 2000 (Unaudited)
and the Consolidated 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>                                              25
<SECURITIES>                                         0
<RECEIVABLES>                                    1,498
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                               290,000
<PP&E>                                      22,838,689
<DEPRECIATION>                                  32,530
<TOTAL-ASSETS>                              23,101,743
<CURRENT-LIABILITIES>                          777,882
<BONDS>                                              0
                                0
                                        290
<COMMON>                                       331,083
<OTHER-SE>                                  21,992,488
<TOTAL-LIABILITY-AND-EQUITY>                23,101,743
<SALES>                                              0
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               379,301
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              (379,301)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (379,301)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (379,301)
<EPS-BASIC>                                     (0.02)
<EPS-DILUTED>                                   (0.02)


</TABLE>


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