<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