<ARTICLE> 5 <CIK> 0000890639 <NAME> JUST TOYS, INC. <CURRENCY> U. S. <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> DEC-31-1999 <EXCHANGE-RATE> 1 <CASH> 234,509 <SECURITIES> 0 <RECEIVABLES> 381,717 <ALLOWANCES> 345,000 <INVENTORY> 1,963,641 <CURRENT-ASSETS> 4,004,923 <PP&E> 8,088,765 <DEPRECIATION> 5,555,769 <TOTAL-ASSETS> 7,140,989 <CURRENT-LIABILITIES> 3,282,986 <BONDS> 0 <PREFERRED-MANDATORY> 294,618 <PREFERRED> 0 <COMMON> 22,426 <OTHER-SE> 3,540,959 <TOTAL-LIABILITY-AND-EQUITY> 7,140,989 <SALES> 18,071,026 <TOTAL-REVENUES> 18,071,026 <CGS> 11,342,048 <TOTAL-COSTS> 7,851,520 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 536,947 <INCOME-PRETAX> (1,659,489) <INCOME-TAX> 0 <INCOME-CONTINUING> (1,659,489) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (1,659,489) <EPS-BASIC> (0.77) <EPS-DILUTED> (0.77)