<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM PACIFIC COAST APPAREL COMPANY INC dba Aca Joe AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1996 <PERIOD-START> OCT-01-1996 <PERIOD-END> DEC-31-1996 <CASH> 20,498 <SECURITIES> 3,022,004 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 539,083 <CURRENT-ASSETS> 3,717,656 <PP&E> 120,965 <DEPRECIATION> 11,544 <TOTAL-ASSETS> 3,840,859 <CURRENT-LIABILITIES> 358,652 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 5,806,868 <OTHER-SE> (2,326,710) <TOTAL-LIABILITY-AND-EQUITY> 3,840,859 <SALES> 66,022 <TOTAL-REVENUES> 66,022 <CGS> 27,000 <TOTAL-COSTS> 379,425 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 11,199 <INCOME-PRETAX> (351,602) <INCOME-TAX> 800 <INCOME-CONTINUING> (352,402) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (352,402) <EPS-PRIMARY> (.12) <EPS-DILUTED> (.12)