<ARTICLE> 5 <LEGEND> MENDOCINO BREWING COMPANY, INC. FINANCIAL DATA SCHEDULE UNAUDITED FINANCIAL STATEMENTS OF MENDOCINO BREWING COMPANY, INC. AND SUBSIDIARY AS OF SEPTEMBER 30, 2000 </LEGEND> <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JAN-01-2000 <PERIOD-END> SEP-30-2000 <CASH> 97,200 <SECURITIES> 0 <RECEIVABLES> 1,458,700 <ALLOWANCES> 0 <INVENTORY> 1,071,000 <CURRENT-ASSETS> 2,841,900 <PP&E> 17,170,800 <DEPRECIATION> (3,022,100) <TOTAL-ASSETS> 19,984,300 <CURRENT-LIABILITIES> 2,777,500 <BONDS> 0 <PREFERRED-MANDATORY> 13,841,900 <PREFERRED> 0 <COMMON> 227,600 <OTHER-SE> (4,224,500) <TOTAL-LIABILITY-AND-EQUITY> 19,984,300 <SALES> 7,011,600 <TOTAL-REVENUES> 7,011,600 <CGS> 4,323,100 <TOTAL-COSTS> 6,805,200 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 668,100 <INCOME-PRETAX> (391,000) <INCOME-TAX> 154,200 <INCOME-CONTINUING> (236,800) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (236,800) <EPS-BASIC> (0.04) <EPS-DILUTED> (0.04)