<ARTICLE>                                          5
<LEGEND>                                      
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM CONSOLIDATED
UNAUDITED CONDENSED  FINANCIAL  STATEMENTS FILED WITH THE COMPANY'S MARCH 31, 
1997 QUARTERLY REPORT ON FORM 10-QSB AND IS QUALIFIED IN ITS ENTIRETY
BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>                                     
<CIK>                                                          0000717228
<NAME>                                  China Food and Beverage Company
<MULTIPLIER>                                                            1
<CURRENCY>                                         U. S. DOLLARS
                                                    
                                                  
<PERIOD-TYPE>                                      3-MOS
<FISCAL-YEAR-END>                                  DEC-31-1997
<PERIOD-START>                                     JAN-31-1997
<PERIOD-END>                                       MAR-31-1997
<EXCHANGE-RATE>                                                         1
<CASH>                                                                 73
<SECURITIES>                                                            0
<RECEIVABLES>                                                      35,335
<ALLOWANCES>                                                            0
<INVENTORY>                                                        35,408
<CURRENT-ASSETS>                                                        0
<PP&E>                                                                  0
<DEPRECIATION>                                                          0
<TOTAL-ASSETS>                                                  1,689,158
<CURRENT-LIABILITIES>                                             263,272
<BONDS>                                                                 0
<PREFERRED-MANDATORY>                                                   0
<PREFERRED>                                                             0
<COMMON>                                                            2,508
<OTHER-SE>                                                      1,423,378
<TOTAL-LIABILITY-AND-EQUITY>                                    1,689,158
<SALES>                                                                 0
<TOTAL-REVENUES>                                                        0
<CGS>                                                             437,912
<TOTAL-COSTS>                                                           0
<OTHER-EXPENSES>                                                        0
<LOSS-PROVISION>                                                        0
<INTEREST-EXPENSE>                                                      0
<INCOME-PRETAX>                                                  (437,912)
<INCOME-TAX>                                                            0
<INCOME-CONTINUING>                                              (437,912)
<DISCONTINUED>                                                          0
<EXTRAORDINARY>                                                         0
<CHANGES>                                                               0
<NET-INCOME>                                                     (437,912)
<EPS-PRIMARY>                                                       (0.30)
<EPS-DILUTED>                                                       (0.30)