PLAY CO TOYS & ENTERTAINMENT CORP
10QSB/A, EX-27, 2000-08-03
HOBBY, TOY & GAME SHOPS
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>


                                  Exhibit 27.1
                             FINANCIAL DATA SCHEDULE

                           ARTICLE 5 OF REGULATION S-X


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

<S>                                                           <C>
<PERIOD-TYPE>                                                 3-MOS
<FISCAL-YEAR-END>                                              mar-31-1999
<PERIOD-END>                                                   jun-30-1999
<CASH>                                                         392,745
<SECURITIES>                                                   0
<RECEIVABLES>                                                  131,836
<ALLOWANCES>                                                   0
<INVENTORY>                                                    12,247,019
<CURRENT-ASSETS>                                               14,092,150
<PP&E>                                                         9,866,106
<DEPRECIATION>                                                 (4,283,071)
<TOTAL-ASSETS>                                                 22,598,023
<CURRENT-LIABILITIES>                                          9,470,382
<BONDS>                                                        0
                                          0
                                                    6,346,217
<COMMON>                                                       0
<OTHER-SE>                                                     (2,184,661)
<TOTAL-LIABILITY-AND-EQUITY>                                   22,598,023
<SALES>                                                        6,508,565
<TOTAL-REVENUES>                                               6,508,565
<CGS>                                                          3,763,214
<TOTAL-COSTS>                                                  3,763,214
<OTHER-EXPENSES>                                               3,977,996
<LOSS-PROVISION>                                               0
<INTEREST-EXPENSE>                                             965,394
<INCOME-PRETAX>                                                (1,548,039)
<INCOME-TAX>                                                   (1,548,039)
<INCOME-CONTINUING>                                            (1,548,039)
<DISCONTINUED>                                                 0
<EXTRAORDINARY>                                                0
<CHANGES>                                                      0
<NET-INCOME>                                                   (1,548,039)
<EPS-BASIC>                                                    (0.39)
<EPS-DILUTED>                                                  (0.39)



</TABLE>


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