<ARTICLE>                               5
<LEGEND> 
     The unaudited financial statements of Mendocino Brewing Company, Inc.
     as of September 30, 1996
</LEGEND> 
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                              DEC-31-1996
<PERIOD-START>                                 JAN-01-1996
<PERIOD-END>                                   SEP-30-1996
<CASH>                                           242,202
<SECURITIES>                                           0
<RECEIVABLES>                                    312,905
<ALLOWANCES>                                           0
<INVENTORY>                                      443,474
<CURRENT-ASSETS>                               1,120,587
<PP&E>                                         8,680,133
<DEPRECIATION>                                   529,181
<TOTAL-ASSETS>                                 9,452,776
<CURRENT-LIABILITIES>                          4,360,842
<BONDS>                                                0
<COMMON>                                       3,869,569
<PREFERRED-MANDATORY>                                  0
<PREFERRED>                                      227,600
<OTHER-SE>                                       255,893
<TOTAL-LIABILITY-AND-EQUITY>                   9,452,776
<SALES>                                        2,904,384
<TOTAL-REVENUES>                               3,022,417
<CGS>                                          1,362,995
<TOTAL-COSTS>                                  2,910,992
<OTHER-EXPENSES>                                  37,240
<LOSS-PROVISION>                                       0
<INTEREST-EXPENSE>                               (11,029)
<INCOME-PRETAX>                                  (94,848)
<INCOME-TAX>                                     (23,786)
<INCOME-CONTINUING>                              (71,062)
<DISCONTINUED>                                         0
<EXTRAORDINARY>                                        0
<CHANGES>                                              0
<NET-INCOME>                                     (71,062)
<EPS-PRIMARY>                                      (0.03)
<EPS-DILUTED>                                          0