<ARTICLE> 5 <CIK> 0000846770 <NAME> EXCEL RESOURCES, INC. <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> MAR-31-1996 <CASH> 300 <SECURITIES> 0 <RECEIVABLES> 476,812 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 477,112 <PP&E> 4,137,405 <DEPRECIATION> (148,676) <TOTAL-ASSETS> 4,795,423 <CURRENT-LIABILITIES> 12,009,507 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 12,024 <OTHER-SE> (7,372,957) <TOTAL-LIABILITY-AND-EQUITY> 4,795,423 <SALES> 1,679,700 <TOTAL-REVENUES> 1,679,700 <CGS> 1,234,602 <TOTAL-COSTS> 1,521,880 <OTHER-EXPENSES> 10,000 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 299,635 <INCOME-PRETAX> (151,815) <INCOME-TAX> 0 <INCOME-CONTINUING> (151,815) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (151,815) <EPS-PRIMARY> (0.01) <EPS-DILUTED> (0.01)