<ARTICLE> 5
<CIK> 0000928418
<NAME> MILE HIGH BREWING COMPANY
       
                                                  
<PERIOD-TYPE>                   12-MOS                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996             DEC-31-1997
<PERIOD-END>                               DEC-31-1996             MAR-31-1997
<CASH>                                          30,320                   3,726
<SECURITIES>                                         0                       0
<RECEIVABLES>                                   85,200                  22,396
<ALLOWANCES>                                         0                       0
<INVENTORY>                                          0                       0
<CURRENT-ASSETS>                               123,690                  34,686
<PP&E>                                       3,099,668               3,099,668
<DEPRECIATION>                                 267,427                 300,760
<TOTAL-ASSETS>                               2,123,690               2,009,522
<CURRENT-LIABILITIES>                        2,786,114               2,853,025
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                         4,694                   4,694
<OTHER-SE>                                   2,252,274               2,252,274
<TOTAL-LIABILITY-AND-EQUITY>                 2,123,690               2,009,522
<SALES>                                      1,515,489                  15,069
<TOTAL-REVENUES>                             1,515,489                  15,069
<CGS>                                        1,905,335                  80,947
<TOTAL-COSTS>                                3,926,927                 172,370
<OTHER-EXPENSES>                                17,124                       0
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                              37,958                       0
<INCOME-PRETAX>                            (2,432,272)               (157,301)
<INCOME-TAX>                                         0                       0
<INCOME-CONTINUING>                        (2,432,272)               (157,301)
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                               (2,432,272)               (157,301)
<EPS-PRIMARY>                                   (0.52)                  (0.03)
<EPS-DILUTED>                                   (0.52)                  (0.03)