<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION FROM THE AUDITED FINANCIAL
STATEMENTS OF ESSENTIAL RESOURCES, INC. FOR THE QUARTER ENDED SEPTEMBER 30,
1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1
       
                           
<PERIOD-TYPE>                 3-MOS
<FISCAL-YEAR-END>             JUN-30-1997
<PERIOD-END>                  SEP-30-1996
<CASH>                        107,771
<SECURITIES>                  0
<RECEIVABLES>                 431,094
<ALLOWANCES>                  0
<INVENTORY>                   681,183
<CURRENT-ASSETS>              106,012
<PP&E>                        311,605
<DEPRECIATION>                25,286
<TOTAL-ASSETS>                2,546,692
<CURRENT-LIABILITIES>         1,664,310
<BONDS>                       600,386
<PREFERRED-MANDATORY>         0
<PREFERRED>                   0
<COMMON>                      2,855
<OTHER-SE>                    718,699
<TOTAL-LIABILITY-AND-EQUITY>  2,546,692
<SALES>                       1,187,542
<TOTAL-REVENUES>              1,187,542
<CGS>                         509,877
<TOTAL-COSTS>                 600,179
<OTHER-EXPENSES>              12,030
<LOSS-PROVISION>              0
<INTEREST-EXPENSE>            0
<INCOME-PRETAX>               89,516
<INCOME-TAX>                  32,000
<INCOME-CONTINUING>           57,516
<DISCONTINUED>                0
<EXTRAORDINARY>               0
<CHANGES>                     0
<NET-INCOME>                  57,516
<EPS-PRIMARY>                 0.02
<EPS-DILUTED>                 0.02
<FN>
The schedule contains summary financial information extracted from the
consolidated financial statements of Essential Resources, Inc. and Subsidiaries
and is qualified in its entirety by reference to such financial statements.