<ARTICLE> 5 <CIK> 0001018745 <NAME> CSR GOLF GROUP, INC. <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> DEC-31-1996 <CASH> 43,053 <SECURITIES> 0 <RECEIVABLES> 2,176,180 <ALLOWANCES> 333,906 <INVENTORY> 254,681 <CURRENT-ASSETS> 1,145,432 <PP&E> 15,176,517 <DEPRECIATION> 1,418,163 <TOTAL-ASSETS> 15,922,532 <CURRENT-LIABILITIES> 530,899 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,000 <OTHER-SE> 3,306,368 <TOTAL-LIABILITY-AND-EQUITY> 15,922,532 <SALES> 472,581 <TOTAL-REVENUES> 1,716,231 <CGS> 202,598 <TOTAL-COSTS> 1,511,565 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 12,447 <INTEREST-EXPENSE> 503 <INCOME-PRETAX> 204,163 <INCOME-TAX> 0 <INCOME-CONTINUING> 204,163 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 204,163 <EPS-PRIMARY> 0 <EPS-DILUTED> 0