<ARTICLE> 5 <CIK> 0001039313 <NAME> ELW GOLF GROUP, INC. <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> MAR-31-1997 <CASH> 133,708 <SECURITIES> 0 <RECEIVABLES> 415,148 <ALLOWANCES> 60,450 <INVENTORY> 106,890 <CURRENT-ASSETS> 643,365 <PP&E> 9,145,727 <DEPRECIATION> 39,500 <TOTAL-ASSETS> 9,727,298 <CURRENT-LIABILITIES> 544,237 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,000 <OTHER-SE> 9,380,636 <TOTAL-LIABILITY-AND-EQUITY> 9,727,298 <SALES> 182,058 <TOTAL-REVENUES> 673,270 <CGS> 72,320 <TOTAL-COSTS> 455,832 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 450 <INTEREST-EXPENSE> 3,988 <INCOME-PRETAX> 213,450 <INCOME-TAX> 0 <INCOME-CONTINUING> 213,450 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 213,450 <EPS-PRIMARY> 0 <EPS-DILUTED> 0