WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  

<ARTICLE>                     5
<LEGEND>
     The unaudited financial statements of Mendocino Brewing Company, Inc.
     as of September 30, 1997
</LEGEND>
[TYPE]                 FDS
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              DEC-31-1997
<PERIOD-START>                                 JAN-01-1997
<PERIOD-END>                                   SEP-30-1997
<CASH>                                           152,400
<SECURITIES>                                           0
<RECEIVABLES>                                    505,800
<ALLOWANCES>                                           0
<INVENTORY>                                      429,300
<CURRENT-ASSETS>                               1,294,200
<PP&E>                                        11,888,900
<DEPRECIATION>                                   760,300
<TOTAL-ASSETS>                                13,059,500
<CURRENT-LIABILITIES>                          7,470,700
<BONDS>                                                0
<COMMON>                                       3,869,600
<PREFERRED-MANDATORY>                                  0
<PREFERRED>                                      227,600
<OTHER-SE>                                      (149,100)
<TOTAL-LIABILITY-AND-EQUITY>                  13,059,500
<SALES>                                        3,593,500
<TOTAL-REVENUES>                               3,792,200
<CGS>                                          2,240,600
<TOTAL-COSTS>                                  2,439,300
<OTHER-EXPENSES>                                (197,500)
<LOSS-PROVISION>                                       0
<INTEREST-EXPENSE>                               (73,600)
<INCOME-PRETAX>                                 (596,800)
<INCOME-TAX>                                    (244,600)
<INCOME-CONTINUING>                             (352,200)
<DISCONTINUED>                                         0
<EXTRAORDINARY>                                        0
<CHANGES>                                              0
<NET-INCOME>                                    (352,200)
<EPS-PRIMARY>                                      (0.15)
<EPS-DILUTED>                                          0