<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
EXHIBIT 27.1
PLAY CO. TOYS & ENTERTAINMENT CORP.
FINANCIAL DATA SCHEDULE
This schedule contains summary information extracted from the condensed
consolidated balance sheet, statements of operations and cash flows and notes
thereto incorporated in Part 1, Item 1, of this Form 10-Q and is qualified in
its entirety by reference to such financial statements.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 3-mos
<FISCAL-YEAR-END> mar-31-2001
<PERIOD-END> jun-30-2000
<CASH> 2,286,775
<SECURITIES> 0
<RECEIVABLES> 450,572
<ALLOWANCES> (119,949)
<INVENTORY> 16,928,637
<CURRENT-ASSETS> 19,566,035
<PP&E> 12,525,387
<DEPRECIATION> (4,749,604)
<TOTAL-ASSETS> 31,608,168
<CURRENT-LIABILITIES> 9,882,267
<BONDS> 0
0
3,041,845
<COMMON> 0
<OTHER-SE> 8,708,455
<TOTAL-LIABILITY-AND-EQUITY> 31,608,168
<SALES> 7,018,093
<TOTAL-REVENUES> 0
<CGS> 3,954,668
<TOTAL-COSTS> 0
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 651,113
<INCOME-PRETAX> (2,582,362)
<INCOME-TAX> 0
<INCOME-CONTINUING> (2,582,362)
<NET-INCOME> (2,582,362)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<EPS-BASIC> (.10)
<EPS-DILUTED> (.10)
</TABLE>