<ARTICLE> 5 <LEGEND> The unaudited financial statements of Mendocino Brewing Company, Inc. as of June 30, 1997 </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> JUN-30-1997 <CASH> 251,000 <SECURITIES> 0 <RECEIVABLES> 417,900 <ALLOWANCES> 0 <INVENTORY> 303,100 <CURRENT-ASSETS> 1,224,600 <PP&E> 11,624,200 <DEPRECIATION> 639,100 <TOTAL-ASSETS> 12,325,500 <CURRENT-LIABILITIES> 6,680,650 <BONDS> 0 <COMMON> 3,869,600 <PREFERRED-MANDATORY> 0 <PREFERRED> 227,600 <OTHER-SE> (135,600) <TOTAL-LIABILITY-AND-EQUITY> 12,325,500 <SALES> 2,205,100 <TOTAL-REVENUES> 2,234,500 <CGS> 1,340,800 <TOTAL-COSTS> 1,460,251 <OTHER-EXPENSES> (161,100) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (26,500) <INCOME-PRETAX> (451,500) <INCOME-TAX> (112,800) <INCOME-CONTINUING> (338,700) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (338,700) <EPS-PRIMARY> (0.14) <EPS-DILUTED> 0