<ARTICLE> 5 <CIK> 0001002396 <NAME> Million Dollar Saloon, Inc. <MULTIPLIER> 1 <CURRENCY> US DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> SEP-30-1997 <EXCHANGE-RATE> 1 <CASH> 266738 <SECURITIES> 0 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 10743 <CURRENT-ASSETS> 361916 <PP&E> 3506458 <DEPRECIATION> 1455778 <TOTAL-ASSETS> 3464978 <CURRENT-LIABILITIES> 258714 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 5219 <OTHER-SE> 2689720 <TOTAL-LIABILITY-AND-EQUITY> 3464978 <SALES> 2605627 <TOTAL-REVENUES> 2936044 <CGS> 1507790 <TOTAL-COSTS> 919462 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 49976 <INCOME-PRETAX> 595326 <INCOME-TAX> 125000 <INCOME-CONTINUING> 470326 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 470326 <EPS-PRIMARY> 0.09 <EPS-DILUTED> 0.09