<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEET OF CALIFORNIA BEACH RESTAURANTS, INC., AS OF JULY 31,
1998 AND THE RELATED CONSOLIDATED STATEMENTS OF OPERATIONS, AND CASH FLOWS FOR 
THE THREE MONTHS THEN ENDED AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO 
SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          APR-30-1999
<PERIOD-START>                             MAY-01-1999
<PERIOD-END>                               JUL-31-1999
<CASH>                                         367,000
<SECURITIES>                                         0
<RECEIVABLES>                                   47,000
<ALLOWANCES>                                         0
<INVENTORY>                                    149,000
<CURRENT-ASSETS>                               891,000
<PP&E>                                       3,763,000
<DEPRECIATION>                             (2,924,000)
<TOTAL-ASSETS>                               3,333,000
<CURRENT-LIABILITIES>                        2,154,000
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        34,000
<OTHER-SE>                                     835,000
<TOTAL-LIABILITY-AND-EQUITY>                 3,333,000
<SALES>                                      3,536,000
<TOTAL-REVENUES>                             3,554,000
<CGS>                                        2,937,000
<TOTAL-COSTS>                                3,273,000
<OTHER-EXPENSES>                               196,000
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              27,000
<INCOME-PRETAX>                                 90,000
<INCOME-TAX>                                     5,000
<INCOME-CONTINUING>                             85,000
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    85,000
<EPS-PRIMARY>                                      .03<F1>
<EPS-DILUTED>                                      .03
<FN>
<F1>FOR PURPOSES OF THIS EXHIBIT, PRIMARY MEANS BASIC.
</FN>