UTOPIA MARKETING INC
10QSB, EX-27, 2000-11-20
FOOTWEAR, (NO RUBBER)
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from Balance
Sheet, Statement of Operations, Statements of Cash Flows and Notes thereto
incorporated in Part I, Item 1. of this Form 10-QSB and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-30-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                             149
<SECURITIES>                                         0
<RECEIVABLES>                                    1,640
<ALLOWANCES>                                         0
<INVENTORY>                                        489
<CURRENT-ASSETS>                                 2,278
<PP&E>                                              82
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                   2,980
<CURRENT-LIABILITIES>                            2,558
<BONDS>                                              0
                                0
                                          0
<COMMON>                                            15
<OTHER-SE>                                        (78)
<TOTAL-LIABILITY-AND-EQUITY>                     2,980
<SALES>                                          6,644
<TOTAL-REVENUES>                                 6,644
<CGS>                                            4,622
<TOTAL-COSTS>                                    7,175
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                   531
<INTEREST-EXPENSE>                               (107)
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                   (531)
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (531)
<EPS-BASIC>                                     (0.03)
<EPS-DILUTED>                                   (0.03)



</TABLE>


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