<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