<ARTICLE> 5 <CIK> 0000355590 <NAME> BINGO & GAMING INTERNATIONAL, INC. <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> SEP-30-1996 <CASH> 113,287 <SECURITIES> 0 <RECEIVABLES> 82,958 <ALLOWANCES> 0 <INVENTORY> 23,796 <CURRENT-ASSETS> 253,821 <PP&E> 114,751 <DEPRECIATION> 0 <TOTAL-ASSETS> 505,390 <CURRENT-LIABILITIES> 281,815 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 8,349 <OTHER-SE> 99,425 <TOTAL-LIABILITY-AND-EQUITY> 505,390 <SALES> 150,748 <TOTAL-REVENUES> 292,472 <CGS> 30,909 <TOTAL-COSTS> 161,437 <OTHER-EXPENSES> 121,993 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 6,468 <INCOME-PRETAX> 2,574 <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,574 <EPS-PRIMARY> (0.00) <EPS-DILUTED> (0.00)