<ARTICLE>             5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE JUNE 30,
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>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               JUN-30-1997
<CASH>                                               8
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          2
<CURRENT-ASSETS>                                    10
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                     801
<CURRENT-LIABILITIES>                              184
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             2
<OTHER-SE>                                       (145)
<TOTAL-LIABILITY-AND-EQUITY>                       801
<SALES>                                              0
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                    22
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                   (22)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                               (22)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                      (22)
<EPS-PRIMARY>                                    (.01)
<EPS-DILUTED>                                    (.01)