<ARTICLE> 5
<CIK> 0001039313
<NAME> ELW GOLF GROUP, INC.
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          SEP-30-1998
<PERIOD-START>                             OCT-01-1997
<PERIOD-END>                               SEP-30-1998
<CASH>                                           5,465
<SECURITIES>                                         0
<RECEIVABLES>                                  557,184
<ALLOWANCES>                                    55,051
<INVENTORY>                                    172,397
<CURRENT-ASSETS>                               649,410
<PP&E>                                      11,303,041
<DEPRECIATION>                                 422,350
<TOTAL-ASSETS>                               2,632,508
<CURRENT-LIABILITIES>                          656,540
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         1,000
<OTHER-SE>                                   9,987,124
<TOTAL-LIABILITY-AND-EQUITY>                 2,632,508
<SALES>                                        318,572
<TOTAL-REVENUES>                             1,590,915
<CGS>                                          128,000
<TOTAL-COSTS>                                1,310,173
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               6,176
<INCOME-PRETAX>                                274,566
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            274,566
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   274,566
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0