<ARTICLE> 5 <CIK> 0001100127 <NAME> AVID SPORTSWEAR & GOLF CORP. <PERIOD-TYPE> 3-MOS 9-MOS <FISCAL-YEAR-END> DEC-31-2000 DEC-31-2000 <PERIOD-START> JUL-01-2000 JAN-01-2000 <PERIOD-END> SEP-30-2000 SEP-30-2000 <CASH> 0 0 <SECURITIES> 0 0 <RECEIVABLES> 0 0 <ALLOWANCES> 0 0 <INVENTORY> 4,298,807 4,298,807 <CURRENT-ASSETS> 4,422,633 4,422,633 <PP&E> 0 0 <DEPRECIATION> (627,607) (627,607) <TOTAL-ASSETS> 7,723,770 7,723,770 <CURRENT-LIABILITIES> 5,816,346 5,816,346 <BONDS> 0 0 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 44,129 44,129 <OTHER-SE> 0 0 <TOTAL-LIABILITY-AND-EQUITY> 7,723,770 7,723,770 <SALES> 2,244,097 5,912,021 <TOTAL-REVENUES> 2,244,097 5,912,021 <CGS> 1,656,607 5,027,164 <TOTAL-COSTS> 1,656,607 5,027,164 <OTHER-EXPENSES> 2,415,197 6,559,681 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> (21,112) (321,902) <INCOME-PRETAX> (1,815,559) (5,957,859) <INCOME-TAX> 0 0 <INCOME-CONTINUING> (1,815,559) (5,957,859) <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> (1,815,559) (5,957,859) <EPS-BASIC> (0.09) (0.13) <EPS-DILUTED> (0.09) (0.13)