<ARTICLE>                     5
<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED
FROM  THE
STATEMENTS  FOR THE THREE MONTHS ENDED JULY 31, 1996 AND AS OF
JULY 31, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                    0000930817
<NAME> PL BRANDS, INC.
<MULTIPLIER>                    1
<CURRENCY>                      US dollars
       
                                            
<PERIOD-TYPE>                                  3-MOS
<FISCAL-YEAR-END>                              Apr-30-1997
<PERIOD-START>                                 May-01-1996
<PERIOD-END>                                   Jul-31-1996
<EXCHANGE-RATE>                                1
<CASH>                                         2,086
<SECURITIES>                                   0
<RECEIVABLES>                                  631,297
<ALLOWANCES>                                   0
<INVENTORY>                                    184,566
<CURRENT-ASSETS>                               826,070
<PP&E>                                         796,340
<DEPRECIATION>                                 557,015
<TOTAL-ASSETS>                                 1,065,395
<CURRENT-LIABILITIES>                          966,140
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       4,120
<OTHER-SE>                                     (1,074,089)
<TOTAL-LIABILITY-AND-EQUITY>                   1,065,395
<SALES>                                        828,389
<TOTAL-REVENUES>                               828,389
<CGS>                                          705,499
<TOTAL-COSTS>                                  210,075
<OTHER-EXPENSES>                               20,070
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                (107,255)
<INCOME-TAX>                                   0
<INCOME-CONTINUING>                            (107,255)
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   (107,255)
<EPS-PRIMARY>                                  (.03)
<EPS-DILUTED>                                  (.03)