<ARTICLE> 5 <LEGEND> </LEGEND> <CIK> 0001002396 <NAME> Million Dollar Saloon, Inc. <MULTIPLIER> 1 <CURRENCY> US Dollars <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> MAR-31-1999 <EXCHANGE-RATE> 1 <CASH> 675,690 <SECURITIES> 0 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 18560 <CURRENT-ASSETS> 823595 <PP&E> 3580102 <DEPRECIATION> 1591391 <TOTAL-ASSETS> 2924168 <CURRENT-LIABILITIES> 333900 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 5732 <OTHER-SE> 2346725 <TOTAL-LIABILITY-AND-EQUITY> 2924168 <SALES> 1025119 <TOTAL-REVENUES> 1025119 <CGS> 486098 <TOTAL-COSTS> 370536 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 8779 <INCOME-PRETAX> 173391 <INCOME-TAX> (58000) <INCOME-CONTINUING> 115391 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 115391 <EPS-PRIMARY> 0.02 <EPS-DILUTED> 0.02