<ARTICLE> 5 <LEGEND> The Schedule contains summary financial information extracted from the financial statements for Gold Company of America and is qualified in its entirety by reference to such financial statements </LEGEND> <RESTATED> <CIK> 0000751260 <NAME> Gold Company of America <MULTIPLIER> 1 <FISCAL-YEAR-END> Sep-30-1995 <PERIOD-START> Jan-01-1995 <PERIOD-END> Mar-31-1995 <PERIOD-TYPE> 3-Mos <CASH> 386,375 <SECURITIES> 0 <RECEIVABLES> 408,600 <ALLOWANCES> 0 <INVENTORY> 1,129,144 <CURRENT-ASSETS> 1,924,119 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 1,924,119 <CURRENT-LIABILITIES> 176,502 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 1,747,617 <TOTAL-LIABILITY-AND-EQUITY> 1,924,119 <SALES> 0 <TOTAL-REVENUES> 0 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 0 <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 0 <EPS-PRIMARY> 0 <EPS-DILUTED> 0