<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