<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM 10QS B AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <CIK> 0001074828 <NAME> CIGAR KING CORPORATION <MULTIPLIER> 1 <CURRENCY> US DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1999 <PERIOD-START> OCT-01-1999 <PERIOD-END> DEC-31-1999 <EXCHANGE-RATE> 1.000 <CASH> 2,788 <SECURITIES> 128 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 2,916 <PP&E> 50,000 <DEPRECIATION> 0 <TOTAL-ASSETS> 52,916 <CURRENT-LIABILITIES> 3,259 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 77,750 <OTHER-SE> (28,084) <TOTAL-LIABILITY-AND-EQUITY> 52,916 <SALES> 0 <TOTAL-REVENUES> 0 <CGS> (3,986) <TOTAL-COSTS> (3,986) <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 0 <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (3,986) <EPS-BASIC> (.008) <EPS-DILUTED> (.008)