WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  


                             FINANCIAL DATA SCHEDULE

<ARTICLE> 5
<LEGEND>
    THIS SCHEDULE CONTAINS SUMMARY FINANCIAL  INFORMATION EXTRACTED FROM PHOENIX
    GOLD INTERNATIONAL,  INC.'S FINANCIAL  STATEMENTS CONTAINED IN ITS QUARTERLY
    REPORT ON FORM 10-Q FOR THE PERIOD  ENDING JUNE 30, 1999 AND IS QUALIFIED IN
    ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>                                                  1

                                                          
<PERIOD-TYPE>                                                9-MOS
<FISCAL-YEAR-END>                                            SEP-26-1999
<PERIOD-END>                                                 JUN-27-1999
<CASH>                                                             2,600
<SECURITIES>                                                           0
<RECEIVABLES>                                                  4,467,743
<ALLOWANCES>                                                           0
<INVENTORY>                                                    5,897,451
<CURRENT-ASSETS>                                              11,057,591
<PP&E>                                                         6,298,711
<DEPRECIATION>                                                 4,233,841
<TOTAL-ASSETS>                                                13,890,669
<CURRENT-LIABILITIES>                                          3,057,686
<BONDS>                                                                0
<COMMON>                                                       7,182,247
<PREFERRED-MANDATORY>                                                  0
<PREFERRED>                                                            0
<OTHER-SE>                                                     3,650,736
<TOTAL-LIABILITY-AND-EQUITY>                                  13,890,669
<SALES>                                                       20,320,979
<TOTAL-REVENUES>                                              20,320,979
<CGS>                                                         14,870,784
<TOTAL-COSTS>                                                 14,870,784
<OTHER-EXPENSES>                                               4,165,601
<LOSS-PROVISION>                                                       0
<INTEREST-EXPENSE>                                               116,638
<INCOME-PRETAX>                                                1,167,956
<INCOME-TAX>                                                     466,000
<INCOME-CONTINUING>                                              701,956
 <DISCONTINUED>                                                        0
<EXTRAORDINARY>                                                        0
<CHANGES>                                                              0
<NET-INCOME>                                                     701,956
<EPS-BASIC>                                                        .21
<EPS-DILUTED>                                                        .21