<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
condensed consolidated statement of net assets in liquidation as of August 31,
2000 and condensed statement of operations for the five months ended January 31,
2000 and is qualified in its entirety by reference to such financial statements.
The aforementioned statement is unclassified and states the net assets in
liquidation but does not contain equity accounts.
</LEGEND>
<CIK> 0000853697
<NAME> RSI Holdings, Inc.
<S> <C>
<PERIOD-START> SEP-01-1999
<PERIOD-END> AUG-31-2000
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> AUG-31-2000
<CASH> 20,000
<SECURITIES> 0
<RECEIVABLES> 9,000
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 29,000
<PP&E> 11,000
<DEPRECIATION> 0
<TOTAL-ASSETS> 40,000
<CURRENT-LIABILITIES> 635,000
<BONDS> 0
<COMMON> 0
0
0
<OTHER-SE> (595,000)
<TOTAL-LIABILITY-AND-EQUITY> 40,000
<SALES> 0
<TOTAL-REVENUES> 753,000
<CGS> 0
<TOTAL-COSTS> 0
<OTHER-EXPENSES> 1,096,000
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 51,000
<INCOME-PRETAX> (394,000)
<INCOME-TAX> 0
<INCOME-CONTINUING> (394,000)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (394,000)
<EPS-BASIC> (.05)
<EPS-DILUTED> (.05)
<FN>
Other stockholders' equity includes adjustments for accruals and costs expected
to be incurred during the remaining period of liquidation in the amount of
$99,000.
</FN>
</TABLE>