<ARTICLE>                     5
<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED
FROM  THE
STATEMENTS  FOR THE THREE MONTHS ENDED JULY 31, 1997 AND AS OF
JULY 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                    0000930817
<NAME> PL BRANDS, INC.
<MULTIPLIER>                    1
<CURRENCY>                      US dollars
       
                                            
<PERIOD-TYPE>                                  3-MOS
<FISCAL-YEAR-END>                              Apr-30-1997
<PERIOD-START>                                 May-01-1997
<PERIOD-END>                                   Jul-31-1997
<EXCHANGE-RATE>                                1
<CASH>                                         1,477
<SECURITIES>                                   0
<RECEIVABLES>                                  509,923
<ALLOWANCES>                                   0
<INVENTORY>                                    292,005
<CURRENT-ASSETS>                               810,481
<PP&E>                                         798,431
<DEPRECIATION>                                 601,322
<TOTAL-ASSETS>                                 197,109
<CURRENT-LIABILITIES>                          844,980
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       9,143
<OTHER-SE>                                     27,100
<TOTAL-LIABILITY-AND-EQUITY>                   1,007,590
<SALES>                                        592,682
<TOTAL-REVENUES>                               592,682 
<CGS>                                          486,985
<TOTAL-COSTS>                                  47,148
<OTHER-EXPENSES>                               (10,299)
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                48,290
<INCOME-TAX>                                   0
<INCOME-CONTINUING>                            48,290
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   48,290
<EPS-PRIMARY>                                  .00
<EPS-DILUTED>                                  .00