<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF ARNOLD PALMER GOLF COMPANY FOR THE NINE MONTHS ENDED
JULY 2, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-START>                             OCT-01-1998
<PERIOD-END>                               JUL-02-1999
<CASH>                                           1,032
<SECURITIES>                                         0
<RECEIVABLES>                                    4,677
<ALLOWANCES>                                       705
<INVENTORY>                                      4,529
<CURRENT-ASSETS>                                 9,671
<PP&E>                                           4,281
<DEPRECIATION>                                   2,875
<TOTAL-ASSETS>                                  13,176
<CURRENT-LIABILITIES>                           38,613
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         1,964
<OTHER-SE>                                     (27,401)
<TOTAL-LIABILITY-AND-EQUITY>                    13,176
<SALES>                                         13,126
<TOTAL-REVENUES>                                13,126
<CGS>                                           10,167
<TOTAL-COSTS>                                   10,167
<OTHER-EXPENSES>                                 5,326
<LOSS-PROVISION>                                   154
<INTEREST-EXPENSE>                               2,479
<INCOME-PRETAX>                                 (4,240)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                             (4,240)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    (4,240)
<EPS-BASIC>                                      (1.08)
<EPS-DILUTED>                                    (1.08)