<ARTICLE>               5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE MARCH
31, 1997 FINANCIAL STATEMENTS OF WALKER WINGSAIL AMERICA, INC. AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                   0000942652
<NAME>                  WALKER WINGSAIL AMERICA, INC.
<MULTIPLIER>            1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               MAR-31-1997
<CASH>                                               9
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          2
<CURRENT-ASSETS>                                    11
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                     814
<CURRENT-LIABILITIES>                              380
<BONDS>                                            556
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             2
<OTHER-SE>                                       (124)
<TOTAL-LIABILITY-AND-EQUITY>                       814
<SALES>                                              0
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                    54
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                   (54)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                               (54)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                      (54)
<EPS-PRIMARY>                                    (.02)
<EPS-DILUTED>                                    (.02)