<ARTICLE> 5 <CIK> 0001018741 <NAME> BELLOWS GOLF GROUP, INC. <PERIOD-TYPE> 12-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> SEP-30-1997 <CASH> 12,377 <SECURITIES> 0 <RECEIVABLES> 20,664 <ALLOWANCES> 9,352 <INVENTORY> 214,154 <CURRENT-ASSETS> 273,485 <PP&E> 8,015,966 <DEPRECIATION> 1,632,938 <TOTAL-ASSETS> 2,948,691 <CURRENT-LIABILITIES> 337,717 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 10 <OTHER-SE> 2,326,927 <TOTAL-LIABILITY-AND-EQUITY> 2,948,691 <SALES> 1,315,043 <TOTAL-REVENUES> 3,774,785 <CGS> 654,960 <TOTAL-COSTS> 3,117,250 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 11,836 <INTEREST-EXPENSE> 33,675 <INCOME-PRETAX> 623,860 <INCOME-TAX> 0 <INCOME-CONTINUING> 623,860 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 623,860 <EPS-PRIMARY> 0 <EPS-DILUTED> 0