<ARTICLE> 5 <CIK> 0001018741 <NAME> BELLOWS GOLF GROUP, INC. <PERIOD-TYPE> 12-MOS <FISCAL-YEAR-END> SEP-30-1996 <PERIOD-START> OCT-01-1995 <PERIOD-END> SEP-30-1996 <CASH> 6,180 <SECURITIES> 0 <RECEIVABLES> 40,547 <ALLOWANCES> 0 <INVENTORY> 208,158 <CURRENT-ASSETS> 294,354 <PP&E> 7,804,582 <DEPRECIATION> 1,270,347 <TOTAL-ASSETS> 7,078,979 <CURRENT-LIABILITIES> 296,500 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 10 <OTHER-SE> 1,703,067 <TOTAL-LIABILITY-AND-EQUITY> 7,078,949 <SALES> 1,174,359 <TOTAL-REVENUES> 3,407,929 <CGS> 564,542 <TOTAL-COSTS> 2,985,998 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 55,551 <INCOME-PRETAX> 366,380 <INCOME-TAX> 0 <INCOME-CONTINUING> 366,380 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 366,380 <EPS-PRIMARY> 0 <EPS-DILUTED> 0