GARMENT CAPITOL ASSOCIATES
10-Q, EX-27, 2000-08-15
OPERATORS OF NONRESIDENTIAL BUILDINGS
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Company's Balance Sheet as of June 30, 1999 and the Statement Of Income
for the year ended June 30, 1999, and is qualified in its entirety by
reference to such financial statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               JUN-30-1999
<CASH>                                               0
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 169,248
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
<COMMON>                                             0
                                0
                                          0
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                   169,248
<SALES>                                              0
<TOTAL-REVENUES>                                 2,117<F1>
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                38,735<F2>
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                (36,618)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (36,618)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (36,618)
<EPS-BASIC>                                   (34.87)
<EPS-DILUTED>                                   (34.87)
<FN>
<F1> Interest Income
<F2> Legal and Accounting Fees





</TABLE>


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