<ARTICLE> 5 <CIK> 0000890575 <NAME> HILCOAST DEVELOPMENT CORP. <MULTIPLIER> 1000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> JUL-31-1997 <PERIOD-END> OCT-31-1996 <CASH> 797<F1> <SECURITIES> 0 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 29,428 <CURRENT-ASSETS> 0 <PP&E> 25,385 <DEPRECIATION> (6,005) <TOTAL-ASSETS> 52,452 <CURRENT-LIABILITIES> 0 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 24 <OTHER-SE> 2,481 <TOTAL-LIABILITY-AND-EQUITY> 52,452 <SALES> 8,529 <TOTAL-REVENUES> 11,411 <CGS> 6,934 <TOTAL-COSTS> 6,934 <OTHER-EXPENSES> 1,865 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 584 <INCOME-PRETAX> 121 <INCOME-TAX> 45 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 76 <EPS-PRIMARY> $.03 <EPS-DILUTED> $.03 <FN> <F1>Cash balance includes $740 of restricted cash. </FN>