<ARTICLE> 5 <LEGEND> The unaudited financial statements of Mendocino Brewing Company, Inc. as of March 31, 1996 </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-31-1996 <PERIOD-END> MAR-31-1996 <CASH> 523,410 <SECURITIES> 0 <RECEIVABLES> 250,075 <ALLOWANCES> 0 <INVENTORY> 448,709 <CURRENT-ASSETS> 1,290,037 <PP&E> 5,705,287 <DEPRECIATION> 507,469 <TOTAL-ASSETS> 6,596,871 <CURRENT-LIABILITIES> 1,710,427 <BONDS> 0 <COMMON> 3,869,569 <PREFERRED-MANDATORY> 0 <PREFERRED> 227,600 <OTHER-SE> 214,138 <TOTAL-LIABILITY-AND-EQUITY> 6,596,871 <SALES> 683,945 <TOTAL-REVENUES> 683,945 <CGS> 324,739 <TOTAL-COSTS> 324,739 <OTHER-EXPENSES> 429,531 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (112,017) <INCOME-TAX> 800 <INCOME-CONTINUING> (112,817) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (112,817) <EPS-PRIMARY> (0.05) <EPS-DILUTED> 0