<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM UNAUDITED
FINANCIAL STATEMENTS OF GASEL TRANSPORTATION LINES INC. AND ITS SUBSIDIARY AS OF
SEPTEMBER 30, 2000.
</LEGEND>
<S> <C> <C>
<PERIOD-TYPE> 3-MOS 9-MOS
<FISCAL-YEAR-END> DEC-31-2000 DEC-31-2000
<PERIOD-START> JUL-01-2000 JAN-01-2000
<PERIOD-END> SEP-30-2000 SEP-30-2000
<CASH> 0 0
<SECURITIES> 0 0
<RECEIVABLES> 1,628,549 1,628,549
<ALLOWANCES> 40,000 40,000
<INVENTORY> 221,190 221,190
<CURRENT-ASSETS> 2,007,192 2,007,192
<PP&E> 15,952,750 15,952,750
<DEPRECIATION> 5,851,573 5,851,573
<TOTAL-ASSETS> 12,691,731 12,691,731
<CURRENT-LIABILITIES> 4,965,984 4,965,984
<BONDS> 5,245,445 5,245,445
0 0
0 0
<COMMON> 1,277,140 1,277,140
<OTHER-SE> 353,192 353,192
<TOTAL-LIABILITY-AND-EQUITY> 12,691,731 12,691,731
<SALES> 3,225,374 9,799,451
<TOTAL-REVENUES> 3,225,374 9,799,451
<CGS> 3,057,649 8,649,665
<TOTAL-COSTS> 3,057,649 8,649,665
<OTHER-EXPENSES> 390,243 1,250,948
<LOSS-PROVISION> 40,000 40,000
<INTEREST-EXPENSE> 223,161 644,514
<INCOME-PRETAX> (480,575) (752,904)
<INCOME-TAX> (149,000) (238,000)
<INCOME-CONTINUING> (331,575) (514,904)
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> (331,575) (514,904)
<EPS-BASIC> (.149) (.231)
<EPS-DILUTED> (.136) (.214)
</TABLE>