<ARTICLE> 5 <CIK> 0000927913 <NAME> BAYHAWK ALES, INC. <PERIOD-TYPE> 12-MOS 3-MOS <FISCAL-YEAR-END> DEC-31-1996 DEC-31-1997 <PERIOD-END> DEC-31-1996 MAR-31-1997 <CASH> 40,954 20,843 <SECURITIES> 0 0 <RECEIVABLES> 64,349 56,739 <ALLOWANCES> 0 0 <INVENTORY> 23,692 31,705 <CURRENT-ASSETS> 128,995 111,994 <PP&E> 916,230 916,230 <DEPRECIATION> 113,432 126,245 <TOTAL-ASSETS> 931,793 901,979 <CURRENT-LIABILITIES> 364,503 395,989 <BONDS> 0 0 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 2,201 2,201 <OTHER-SE> 1,427,982 1,427,982 <TOTAL-LIABILITY-AND-EQUITY> 931,793 907,979 <SALES> 419,938 87,201 <TOTAL-REVENUES> 419,938 87,201 <CGS> 364,450 88,110 <TOTAL-COSTS> 704,216 148,708 <OTHER-EXPENSES> 0 0 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 0 0 <INCOME-PRETAX> (291,542) (61,300) <INCOME-TAX> 0 0 <INCOME-CONTINUING> (291,542) (61,300) <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> (291,542) (61,300) <EPS-PRIMARY> (0.13) (0.03) <EPS-DILUTED> (0.13) (0.03)