AMERICAN RESOURCES & DEVELOPMENT CO
10KSB, EX-27, 2000-08-01
COMPUTER RENTAL & LEASING
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
This  schedule  contains  summary  financial   information  extracted  from  the
financial  statements of American  Resources & Development  Company for the year
ended March 31, 2000,  as set forth in its annual report on Form 10-KSB for such
year,  and  is  qualified  in  its  entirety  by  reference  to  such  financial
statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                           MAR-31-2000
<PERIOD-START>                              APR-01-1999
<PERIOD-END>                                MAR-31-2000
<CASH>                                            8,914
<SECURITIES>                                          0
<RECEIVABLES>                                   649,651
<ALLOWANCES>                                    (63,822)
<INVENTORY>                                     232,310
<CURRENT-ASSETS>                                932,897
<PP&E>                                        1,682,221
<DEPRECIATION>                                 (597,131)
<TOTAL-ASSETS>                                2,080,720
<CURRENT-LIABILITIES>                         2,606,852
<BONDS>                                       2,431,293
                                 0
                                         245
<COMMON>                                          3,876
<OTHER-SE>                                   (2,961,546)
<TOTAL-LIABILITY-AND-EQUITY>                  2,080,720
<SALES>                                       4,828,053
<TOTAL-REVENUES>                              4,828,053
<CGS>                                         3,640,588
<TOTAL-COSTS>                                 3,640,588
<OTHER-EXPENSES>                             (1,430,698)
<LOSS-PROVISION>                                      0
<INTEREST-EXPENSE>                              584,355
<INCOME-PRETAX>                              (2,015,053)
<INCOME-TAX>                                          0
<INCOME-CONTINUING>                          (2,015,053)
<DISCONTINUED>                                  867,587
<EXTRAORDINARY>                                       0
<CHANGES>                                             0
<NET-INCOME>                                 (1,421,111)
<EPS-BASIC>                                        (.64)
<EPS-DILUTED>                                       .24


</TABLE>


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