WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE. <ARTICLE> 5 <CIK> 0000703901 <NAME> FOOD CONCEPTS, INC. <PERIOD-TYPE> 3-MOS YEAR <FISCAL-YEAR-END> JUN-30-1997 JUN-30-1996 <PERIOD-END> SEP-30-1996 JUN-30-1996 <CASH> 6,812 (11,201) <SECURITIES> 0 0 <RECEIVABLES> 165,020 127,387 <ALLOWANCES> 0 0 <INVENTORY> 300,627 180,946 <CURRENT-ASSETS> 472,459 297,132 <PP&E> 61,653 63,386 <DEPRECIATION> 27,221 27,221 <TOTAL-ASSETS> 506,891 333,297 <CURRENT-LIABILITIES> 230,929 198,523 <BONDS> 0 0 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 5,987 3,895 <OTHER-SE> 227,010 37,914 0 <TOTAL-LIABILITY-AND-EQUITY> 513,926 340,332 <SALES> 324,723 745,671 <TOTAL-REVENUES> 324,723 745,671 <CGS> 138,906 363,061 <TOTAL-COSTS> 138,906 363,061 <OTHER-EXPENSES> 169,630 457,506 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 0 20,586 <INCOME-PRETAX> 16,188 (95,482) <INCOME-TAX> 0 0 <INCOME-CONTINUING> 0 0 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> 16,188 (95,482) <EPS-PRIMARY> .003 (.041) <EPS-DILUTED> .003 (.041)