<ARTICLE> 5 <LEGEND> The unaudited financial statements of Mendocino Brewing Company, Inc. as of March 31, 1997 </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> MAR-31-1997 <CASH> 290,500 <SECURITIES> 0 <RECEIVABLES> 386,800 <ALLOWANCES> 0 <INVENTORY> 261,400 <CURRENT-ASSETS> 1,054,100 <PP&E> 11,223,816 <DEPRECIATION> 549,688 <TOTAL-ASSETS> 12,351,700 <CURRENT-LIABILITIES> 6,032,600 <BONDS> 0 <COMMON> 4,005,500 <PREFERRED-MANDATORY> 0 <PREFERRED> 227,600 <OTHER-SE> 79,800 <TOTAL-LIABILITY-AND-EQUITY> 12,351,700 <SALES> 1,004,600 <TOTAL-REVENUES> 1,051,500 <CGS> 576,200 <TOTAL-COSTS> 623,100 <OTHER-EXPENSES> (5,300) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (2,000) <INCOME-PRETAX> (122,400) <INCOME-TAX> (800) <INCOME-CONTINUING> (123,200) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (123,200) <EPS-PRIMARY> (0.05) <EPS-DILUTED> 0