<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM PL
BRANDS, INC.'S QUARTERLY REPORT FOR THE QUARTER ENDED
JULY 31, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> APR-30-2000
<PERIOD-END> JUL-31-1999
<CASH> 2,521
<SECURITIES> 0
<RECEIVABLES> 104,270
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 106,791
<PP&E> 0
<DEPRECIATION> 0
<TOTAL-ASSETS> 106,791
<CURRENT-LIABILITIES> 95,876
<BONDS> 0
<COMMON> 9,143
0
0
<OTHER-SE> 2,128,906
<TOTAL-LIABILITY-AND-EQUITY> 10,915
<SALES> 0
<TOTAL-REVENUES> 0
<CGS> 0
<TOTAL-COSTS> 0
<OTHER-EXPENSES> 41,978
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> (41,978)
<INCOME-TAX> 0
<INCOME-CONTINUING> (41,978)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (41,978)
<EPS-BASIC> .000
<EPS-DILUTED> .000
</TABLE>
