<ARTICLE> 5 <CIK> 0001018741 <NAME> BELLOWS GOLF GROUP, INC. <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> JUN-30-1997 <CASH> 14,454 <SECURITIES> 0 <RECEIVABLES> 56,969 <ALLOWANCES> 8,608 <INVENTORY> 258,179 <CURRENT-ASSETS> 320,994 <PP&E> 7,955,805 <DEPRECIATION> 1,539,594 <TOTAL-ASSETS> 6,975,184 <CURRENT-LIABILITIES> 261,495 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 10 <OTHER-SE> 2,451,979 <TOTAL-LIABILITY-AND-EQUITY> 6,975,184 <SALES> 1,662,184 <TOTAL-REVENUES> 3,149,819 <CGS> 514,822 <TOTAL-COSTS> 2,100,533 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 8,608 <INTEREST-EXPENSE> 18,655 <INCOME-PRETAX> 748,913 <INCOME-TAX> 0 <INCOME-CONTINUING> 748,913 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 748,913 <EPS-PRIMARY> 0 <EPS-DILUTED> 0