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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidated Balance Sheets for POWERCOLD CORPORATION AND SUBSIDIARIES at
September 30, 2000 and the Consolidated Statements of Operations for
POWERCOLD CORPORATION AND SUBSIDIARIES for the period ended September 30, 2000
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> 279,875
<SECURITIES> 0
<RECEIVABLES> 150,828
<ALLOWANCES> 0
<INVENTORY> 58,756
<CURRENT-ASSETS> 551,570
<PP&E> 23,558
<DEPRECIATION> 0
<TOTAL-ASSETS> 1,756,678
<CURRENT-LIABILITIES> 832,444
<BONDS> 0
0
0
<COMMON> 11,730
<OTHER-SE> 914,625
<TOTAL-LIABILITY-AND-EQUITY> 1,745,678
<SALES> 200,591
<TOTAL-REVENUES> 200,591
<CGS> 477,133
<TOTAL-COSTS> 81,908
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> (308,604)
<INCOME-TAX> 0
<INCOME-CONTINUING> (308,604)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (308,604)
<EPS-BASIC> (0.03)
<EPS-DILUTED> (0.03)
</TABLE>
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