<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEET OF CALIFORNIA BEACH RESTAURANTS, INC., AS OF JULY 31,
1999 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-30-2000
<PERIOD-START>                             MAY-01-1999
<PERIOD-END>                               JUL-31-1999
<CASH>                                         356,000
<SECURITIES>                                         0
<RECEIVABLES>                                   43,000
<ALLOWANCES>                                         0
<INVENTORY>                                    201,000
<CURRENT-ASSETS>                               993,000
<PP&E>                                       6,392,000
<DEPRECIATION>                             (3,242,000)
<TOTAL-ASSETS>                               4,881,000
<CURRENT-LIABILITIES>                        1,888,000
<BONDS>                                      2,499,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        34,000
<OTHER-SE>                                    (90,000)
<TOTAL-LIABILITY-AND-EQUITY>                 4,881,000
<SALES>                                      3,140,000
<TOTAL-REVENUES>                             3,140,000
<CGS>                                        2,783,000
<TOTAL-COSTS>                                3,048,000
<OTHER-EXPENSES>                               252,000
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              86,000
<INCOME-PRETAX>                              (160,000)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (160,000)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (160,000)
<EPS-BASIC>                                      (.05)
<EPS-DILUTED>                                    (.05)