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<TABLE> <S> <C>
<ARTICLE> 5
<RESTATED>
<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-30-2000
<CASH> 150
<SECURITIES> 0
<RECEIVABLES> 3,754,033
<ALLOWANCES> 320,282
<INVENTORY> 2,886,917
<CURRENT-ASSETS> 6,320,818
<PP&E> 906,495
<DEPRECIATION> 776,526
<TOTAL-ASSETS> 6,883,325
<CURRENT-LIABILITIES> 2,176,338
<BONDS> 0
0
0
<COMMON> 22,201
<OTHER-SE> 4,640,609
<TOTAL-LIABILITY-AND-EQUITY> 6,883,325
<SALES> 3,927,376
<TOTAL-REVENUES> 3,927,376
<CGS> 2,473,059
<TOTAL-COSTS> 936,918
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 36,654
<INCOME-PRETAX> 480,745
<INCOME-TAX> 192,040
<INCOME-CONTINUING> 0
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 288,705
<EPS-BASIC> .13
<EPS-DILUTED> .13
</TABLE>
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