POWERCOLD CORP
10QSB/A, EX-27, 2000-11-28
AIR-COND & WARM AIR HEATG EQUIP & COMM & INDL REFRIG EQUIP
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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
June  30,  2000  and  the  Consolidated  Statements  of  Operations  for
POWERCOLD CORPORATION AND SUBSIDIARIES for the period ended June 30, 2000
and is qualified in its entirety by reference to such financial statements.
</LEGEND>


<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                         157,364
<SECURITIES>                                         0
<RECEIVABLES>                                   83,534
<ALLOWANCES>                                         0
<INVENTORY>                                     34,993
<CURRENT-ASSETS>                               345,248
<PP&E>                                          24,657
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                               1,607,372
<CURRENT-LIABILITIES>                        1,142,143
<BONDS>                                              0
                                0
                                          0
<COMMON>                                        10,818
<OTHER-SE>                                     465,229
<TOTAL-LIABILITY-AND-EQUITY>                 1,607,372
<SALES>                                         63,818
<TOTAL-REVENUES>                                63,818
<CGS>                                           40,754
<TOTAL-COSTS>                                  165,961
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                               (143,564)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (195,786)
<EPS-BASIC>                                    (0.01)
<EPS-DILUTED>                                    (0.01)








</TABLE>


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