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<TABLE> <S> <C>
<ARTICLE> 5
<CIK> 0000782126
<NAME> S2 GOLF INC
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> JUN-29-2000
<CASH> 150
<SECURITIES> 0
<RECEIVABLES> 3,824,765
<ALLOWANCES> 374,281
<INVENTORY> 3,658,592
<CURRENT-ASSETS> 7,489,785
<PP&E> 944,022
<DEPRECIATION> 791,264
<TOTAL-ASSETS> 152,758
<CURRENT-LIABILITIES> 4,606,806
<BONDS> 0
0
0
<COMMON> 22,211
<OTHER-SE> 4,702,613
<TOTAL-LIABILITY-AND-EQUITY> 9,935,306
<SALES> 3,091,279
<TOTAL-REVENUES> 3,091,279
<CGS> 2,055,750
<TOTAL-COSTS> 914,370
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 80,839
<INCOME-PRETAX> 40,320
<INCOME-TAX> (19,693)
<INCOME-CONTINUING> 0
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 60,013
<EPS-BASIC> .03
<EPS-DILUTED> .03
</TABLE>
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