<ARTICLE> 5 <CIK> 0001018741 <NAME> BELLOWS GOLF GROUP, INC. <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> DEC-31-1996 <CASH> 9,857 <SECURITIES> 0 <RECEIVABLES> 35,849 <ALLOWANCES> 2,152 <INVENTORY> 285,191 <CURRENT-ASSETS> 350,283 <PP&E> 7,846,766 <DEPRECIATION> 1,378,773 <TOTAL-ASSETS> 7,062,946 <CURRENT-LIABILITIES> 209,397 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 10 <OTHER-SE> 1,694,098 <TOTAL-LIABILITY-AND-EQUITY> 7,062,946 <SALES> 284,354 <TOTAL-REVENUES> 765,525 <CGS> 129,631 <TOTAL-COSTS> 768,778 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 2,152 <INTEREST-EXPENSE> 5,715 <INCOME-PRETAX> (8,968) <INCOME-TAX> 0 <INCOME-CONTINUING> (8,968) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (8,968) <EPS-PRIMARY> 0 <EPS-DILUTED> 0