<ARTICLE> 5 <CIK> 0001100392 <NAME> BEVERLY HILLS LTD., INC. <PERIOD-TYPE> 9-mos <FISCAL-YEAR-END> Dec-31-1999 <PERIOD-END> Sep-30-1999 <CASH> 201,809 <SECURITIES> 55,000 <RECEIVABLES> 763,677 <ALLOWANCES> (100,797) <INVENTORY> 483,555 <CURRENT-ASSETS> 1,449,041 <PP&E> 311,768 <DEPRECIATION> (421,027) <TOTAL-ASSETS> 11,586,285 <CURRENT-LIABILITIES> 4,913,407 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 4,344,831 <TOTAL-LIABILITY-AND-EQUITY> 11,586,285 <SALES> 1,453,227 <TOTAL-REVENUES> 2,990,505 <CGS> 1,235,274 <TOTAL-COSTS> 2,590,349 <OTHER-EXPENSES> 378,226 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 111,785 <INCOME-PRETAX> (1,915,965) <INCOME-TAX> 0 <INCOME-CONTINUING> (1,915,965) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (1,915,965) <EPS-BASIC> (.02) <EPS-DILUTED> (.02)