<ARTICLE> 5
<CIK> 0001018745
<NAME> CRS GOLF GROUP, INC.
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          SEP-30-1997
<PERIOD-START>                             OCT-01-1996
<PERIOD-END>                               JUN-30-1997
<CASH>                                          38,904
<SECURITIES>                                         0
<RECEIVABLES>                                2,225,497
<ALLOWANCES>                                   300,728
<INVENTORY>                                    294,615
<CURRENT-ASSETS>                             1,092,141
<PP&E>                                      15,816,681
<DEPRECIATION>                               1,831,442
<TOTAL-ASSETS>                              16,264,181
<CURRENT-LIABILITIES>                          523,042
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         1,000
<OTHER-SE>                                   3,844,882
<TOTAL-LIABILITY-AND-EQUITY>                16,264,181
<SALES>                                      1,351,203
<TOTAL-REVENUES>                             5,436,027
<CGS>                                          597,388
<TOTAL-COSTS>                                4,099,452
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                43,527
<INTEREST-EXPENSE>                               3,967
<INCOME-PRETAX>                                722,677
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            722,677
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   722,677
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0