<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