<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