<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