UTOPIA MARKETING INC
10QSB, EX-27, 2000-08-15
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>                   6-MOS
<FISCAL-YEAR-END>                          DEC-30-2000
<PERIOD-END>                               JUL-01-2000
<CASH>                                              50
<SECURITIES>                                         0
<RECEIVABLES>                                    1,059
<ALLOWANCES>                                         0
<INVENTORY>                                        644
<CURRENT-ASSETS>                                 1,753
<PP&E>                                              87
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                   2,469
<CURRENT-LIABILITIES>                            1,591
<BONDS>                                              0
                                0
                                          0
<COMMON>                                            15
<OTHER-SE>                                         374
<TOTAL-LIABILITY-AND-EQUITY>                     2,469
<SALES>                                          4,689
<TOTAL-REVENUES>                                 4,689
<CGS>                                            3,055
<TOTAL-COSTS>                                    3,055
<OTHER-EXPENSES>                                 1,630
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  68
<INCOME-PRETAX>                                   (64)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                               (64)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                      (64)
<EPS-BASIC>                                     (0.02)
<EPS-DILUTED>                                   (0.02)


</TABLE>


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