<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidated Balance Sheets for POWERCOLD CORPORATION AND SUBSIDIARIES at
December 31, 1999 and the Consolidated Statements of Operations for
POWERCOLD CORPORATION AND SUBSIDIARIES for the year ended December 31, 1999
and is qualified in its entirety by reference to such financial statements.
</LEGEND>
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-END> DEC-31-1999
<CASH> 14,455
<SECURITIES> 0
<RECEIVABLES> 152,154
<ALLOWANCES> 0
<INVENTORY> 34,993
<CURRENT-ASSETS> 323,180
<PP&E> 29,229
<DEPRECIATION> 0
<TOTAL-ASSETS> 1,634,361
<CURRENT-LIABILITIES> 1,210,694
<BONDS> 0
1,250
0
<COMMON> 7,876
<OTHER-SE> 414,058
<TOTAL-LIABILITY-AND-EQUITY> 1,634,361
<SALES> 461,572
<TOTAL-REVENUES> 562,403
<CGS> 1,160,275
<TOTAL-COSTS> 1,024,793
<OTHER-EXPENSES> (53,453)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> (1,253,395)
<INCOME-TAX> 0
<INCOME-CONTINUING> (1,253,395)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (1,253,395)
<EPS-BASIC> (0.018)
<EPS-DILUTED> (0.019)
</TABLE>