<ARTICLE> 5 <PERIOD-TYPE> YEAR 3-MOS <FISCAL-YEAR-END> APR-30-1999 APR-30-2000 <PERIOD-END> APR-30-1999 JUL-31-1999 <CASH> 0 35,454 <SECURITIES> 0 682,034 <RECEIVABLES> 0 330,468 <ALLOWANCES> 0 0 <INVENTORY> 0 3,260,550 <CURRENT-ASSETS> 150,000 4,690,965 <PP&E> 0 369,084 <DEPRECIATION> 0 84,323 <TOTAL-ASSETS> 206,509 9,629,969 <CURRENT-LIABILITIES> 57,022 1,749,398 <BONDS> 0 5,528,903 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 3,995,000 <COMMON> 149,487 1,871,340 <OTHER-SE> 0 (3,514,672) <TOTAL-LIABILITY-AND-EQUITY> 206,509 9,629,969 <SALES> 0 1,457,849 <TOTAL-REVENUES> 0 1,457,849 <CGS> 0 491,191 <TOTAL-COSTS> 0 491,191 <OTHER-EXPENSES> 118,040 1,534,950 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 0 167,705 <INCOME-PRETAX> (118,040) (735,997) <INCOME-TAX> 0 0 <INCOME-CONTINUING> (118,040) (735,997) <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> (118,040) (648,758) <EPS-BASIC> (0.14) (0.29) <EPS-DILUTED> (0.14) (0.29)