<ARTICLE> 5 <LEGEND> MENDOCINO BREWING COMPANY, INC. FINANCIAL DATA SCHEDULE UNAUDITED FINANCIAL STATEMENTS OF MENDOCINO BREWING COMPANY, INC. AND SUBSIDIARY AS OF SEPTEMBER 30, 1999 </LEGEND> <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> SEP-30-1999 <CASH> 0 <SECURITIES> 0 <RECEIVABLES> 1,137,000 <ALLOWANCES> 0 <INVENTORY> 1,261,800 <CURRENT-ASSETS> 2,616,100 <PP&E> 17,129,900 <DEPRECIATION> (2,233,000) <TOTAL-ASSETS> 19,910,900 <CURRENT-LIABILITIES> 3,929,700 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 227,600 <COMMON> 13,808,500 <OTHER-SE> (3,453,200) <TOTAL-LIABILITY-AND-EQUITY> 19,910,900 <SALES> 6,576,100 <TOTAL-REVENUES> 6,576,100 <CGS> 4,442,700 <TOTAL-COSTS> 7,192,600 <OTHER-EXPENSES> 351,900 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 644,800 <INCOME-PRETAX> (1,587,100) <INCOME-TAX> 632,700 <INCOME-CONTINUING> (954,400) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (954,400) <EPS-BASIC> (0.21) <EPS-DILUTED> 0