<ARTICLE> 5
<LEGEND>
This  schedule  contains  summary  financial   information  extracted  from  the
Statement  of  Financial  Condition  at January  31,  1997  (Unaudited)  and the
Statement of Income for the three months ended January 31, 1997  (Unaudited) and
is qualified in its entirety by reference to such financial statements.  Company
is Market America, Inc.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          APR-30-1996
<PERIOD-END>                               JAN-31-1997
<CASH>                                      13,704,811
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                  1,156,511
<CURRENT-ASSETS>                            15,225,619
<PP&E>                                         863,444
<DEPRECIATION>                                 260,252
<TOTAL-ASSETS>                              15,829,492
<CURRENT-LIABILITIES>                        2,928,301
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           199
<OTHER-SE>                                  11,905,007
<TOTAL-LIABILITY-AND-EQUITY>                15,829,492
<SALES>                                     15,960,661
<TOTAL-REVENUES>                            15,960,661
<CGS>                                        3,345,007
<TOTAL-COSTS>                                3,345,007
<OTHER-EXPENSES>                             9,780,680
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              3,050,288
<INCOME-TAX>                                 1,907,124
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,907,124
<EPS-PRIMARY>                                      .09
<EPS-DILUTED>                                      .09