PIONEER RAILCORP
10QSB, EX-27, 2000-11-09
RAILROADS, LINE-HAUL OPERATING
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains financial information extracted from the Registrant's
Third Quarter 2000 Form 10-QSB 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>                                         915,483
<SECURITIES>                                         0
<RECEIVABLES>                                3,623,067
<ALLOWANCES>                                   110,645
<INVENTORY>                                    272,278
<CURRENT-ASSETS>                             5,046,598
<PP&E>                                      34,159,758
<DEPRECIATION>                               8,422,422
<TOTAL-ASSETS>                              32,320,481
<CURRENT-LIABILITIES>                        6,093,494
<BONDS>                                              0
                                0
                                          0
<COMMON>                                         4,534
<OTHER-SE>                                   5,711,992
<TOTAL-LIABILITY-AND-EQUITY>                32,320,481
<SALES>                                              0
<TOTAL-REVENUES>                            11,297,580
<CGS>                                                0
<TOTAL-COSTS>                                8,916,456
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           1,169,736
<INCOME-PRETAX>                              1,533,218
<INCOME-TAX>                                   602,600
<INCOME-CONTINUING>                            930,618
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   836,694
<EPS-BASIC>                                        .18
<EPS-DILUTED>                                      .18


</TABLE>


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