This amendment is being filed soley to include a financial data schedule.
<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE
STATEMENTS FOR THE THREE MONTHS ENDED JULY 31, 1996 AND AS OF
JULY 31, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000930817
<NAME> PL BRANDS, INC.
<MULTIPLIER> 1
<CURRENCY> US dollars
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> Apr-30-1997
<PERIOD-START> May-01-1996
<PERIOD-END> Jul-31-1996
<EXCHANGE-RATE> 1
<CASH> 2,086
<SECURITIES> 0
<RECEIVABLES> 631,297
<ALLOWANCES> 0
<INVENTORY> 184,566
<CURRENT-ASSETS> 826,070
<PP&E> 796,340
<DEPRECIATION> 557,015
<TOTAL-ASSETS> 1,065,395
<CURRENT-LIABILITIES> 966,140
<BONDS> 0
0
0
<COMMON> 4,120
<OTHER-SE> (1,074,089)
<TOTAL-LIABILITY-AND-EQUITY> 1,065,395
<SALES> 828,389
<TOTAL-REVENUES> 828,389
<CGS> 705,499
<TOTAL-COSTS> 210,075
<OTHER-EXPENSES> 20,070
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> (107,255)
<INCOME-TAX> 0
<INCOME-CONTINUING> (107,255)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (107,255)
<EPS-PRIMARY> (.03)
<EPS-DILUTED> (.03)
</TABLE>