<ARTICLE> 5 <CIK> 0001039313 <NAME> ELW GOLF GROUP, INC. <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> JUN-30-1997 <CASH> 29,307 <SECURITIES> 0 <RECEIVABLES> 298,781 <ALLOWANCES> 61,800 <INVENTORY> 96,109 <CURRENT-ASSETS> 389,937 <PP&E> 10,536,457 <DEPRECIATION> 156,509 <TOTAL-ASSETS> 10,776,962 <CURRENT-LIABILITIES> 557,774 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,000 <OTHER-SE> 10,444,505 <TOTAL-LIABILITY-AND-EQUITY> 10,776,962 <SALES> 487,192 <TOTAL-REVENUES> 2,470,715 <CGS> 214,326 <TOTAL-COSTS> 1,663,667 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 1,800 <INTEREST-EXPENSE> 13,037 <INCOME-PRETAX> 637,500 <INCOME-TAX> 0 <INCOME-CONTINUING> 637,500 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 637,500 <EPS-PRIMARY> 0 <EPS-DILUTED> 0