<ARTICLE>           5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS FOR THE 87 ACQUISITION CORP. AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>               0000732415
<NAME>              THE 87 ACQUISITION CORP.
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          AUG-31-1996
<PERIOD-START>                             SEP-01-1995
<PERIOD-END>                               MAY-31-1996
<CASH>                                           5,020
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                   5,020
<CURRENT-LIABILITIES>                          556,413
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         5,100
<OTHER-SE>                                   (556,543)
<TOTAL-LIABILITY-AND-EQUITY>                     5,020
<SALES>                                              0
<TOTAL-REVENUES>                                   387
<CGS>                                                0
<TOTAL-COSTS>                                   24,082
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                               (23,695)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (23,695)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (23,695)
<EPS-PRIMARY>                                    (.05)
<EPS-DILUTED>                                    (.05)