<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM PL BRANDS, INC.'S ANNUAL REPORT FOR THE FISCAL YEAR ENDED
APRIL 30, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> APR-30-1999
<PERIOD-END> APR-30-1999
<CASH> 415
<SECURITIES> 0
<RECEIVABLES> 0
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 415
<PP&E> 0
<DEPRECIATION> 0
<TOTAL-ASSETS> 1,525,471
<CURRENT-LIABILITIES> 1,472,578
<BONDS> 0
<COMMON> 9,143
0
0
<OTHER-SE> 2,128,906
<TOTAL-LIABILITY-AND-EQUITY> 52,893
<SALES> 0
<TOTAL-REVENUES> 0
<CGS> 0
<TOTAL-COSTS> 0
<OTHER-EXPENSES> 70,277
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> (70,277)
<INCOME-TAX> 0
<INCOME-CONTINUING> (70,277)
<DISCONTINUED> 113,211
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 42,934
<EPS-BASIC> (.01)
<EPS-DILUTED> (.01)
</TABLE>