<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