<ARTICLE> 5
<LEGEND>
THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FIRST
NATIONAL ENTERTAINMENT CORP'S., BALANCE SHEET AT SEPTEMBER 30, 1999 AND
STATEMENTS OF OPERATIONS FOR NINE MONTHS ENDED SEPTEMBER 30, 1999.
</LEGEND>

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                          40,650
<SECURITIES>                                         0
<RECEIVABLES>                                3,711,246
<ALLOWANCES>                                   121,658
<INVENTORY>                                    112,333
<CURRENT-ASSETS>                                75,297
<PP&E>                                         271,386
<DEPRECIATION>                                  84,181
<TOTAL-ASSETS>                               4,005,073
<CURRENT-LIABILITIES>                        3,469,475
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        92,690
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                 4,005,073
<SALES>                                              0
<TOTAL-REVENUES>                             1,684,253
<CGS>                                          619,088
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                             1,890,227
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              10,519
<INCOME-PRETAX>                              (835,581)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (835,581)
<EPS-BASIC>                                      (.04)
<EPS-DILUTED>                                    (.04)