<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 1997 AND AS OF
DECEMBER 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                    0001018725
<NAME> JRECK SUBS GROUP, INC.
<MULTIPLIER>                    1
<CURRENCY>                      US dollars
       
                                                           
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                              Dec-31-1997
<PERIOD-START>                                 Jan-01-1997
<PERIOD-END>                                   Dec-31-1997
<EXCHANGE-RATE>                                1
<CASH>                                         427,420
<SECURITIES>                                   0
<RECEIVABLES>                                  559,728
<ALLOWANCES>                                   0
<INVENTORY>                                    0
<CURRENT-ASSETS>                               1,718,358
<PP&E>                                         1,930,990
<DEPRECIATION>                                 334,410
<TOTAL-ASSETS>                                 16,489,212
<CURRENT-LIABILITIES>                          7,048,945
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    2,120,000
<COMMON>                                       17,729,478
<OTHER-SE>                                     (12,751,358)
<TOTAL-LIABILITY-AND-EQUITY>                   16,489,212
<SALES>                                        2,575,459
<TOTAL-REVENUES>                               0
<CGS>                                          552,940
<TOTAL-COSTS>                                  9,798,081
<OTHER-EXPENSES>                               429,036
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             (484,769)
<INCOME-PRETAX>                                (7,651,658)
<INCOME-TAX>                                   (389,957)
<INCOME-CONTINUING>                            (8,041,615)
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                (862,029)
<CHANGES>                                      0
<NET-INCOME>                                   (8,041,615)
<EPS-PRIMARY>                                  (.82)
<EPS-DILUTED>                                  (.82)