<ARTICLE>           5
<LEGEND>

Exhibit 27
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE CONSOLIDATED FINANCIAL STATEMENTS OF SBI COMMUNICATIONS,
INC. FOR THE QUARTERLY PERIOD ENDED MARCH 31, 2000 IS QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

                                    
     <PERIOD-TYPE>                      3-MOS
     <FISCAL-YEAR-END>                            DEC-31-2000
     <PERIOD-END>                                 MAR-31-2000
     <CASH>                                            71,580
     <SECURITIES>                                           0
     <RECEIVABLES>                                          0
     <ALLOWANCES>                                           0
     <INVENTORY>                                            0
     <CURRENT-ASSETS>                               4,140,080
     <PP&E>                                         3,940,000
     <DEPRECIATION>                                         0
     <TOTAL-ASSETS>                                 4,140,716
     <CURRENT-LIABILITIES>                          2,322,879
     <BONDS>                                        1,200,000
     <PREFERRED-MANDATORY>                                  0
     <PREFERRED>                                      765,000
     <COMMON>                                           5,870
     <OTHER-SE>                                     1,696,201
     <TOTAL-LIABILITY-AND-EQUITY>                   4,019,080
     <SALES>                                                0
     <TOTAL-REVENUES>                                       0
     <CGS>                                                  0
     <TOTAL-COSTS>                                    115,420
     <OTHER-EXPENSES>                                       0
     <LOSS-PROVISION>                                       0
     <INTEREST-EXPENSE>                               229,000
     <INCOME-PRETAX>                                        0
     <INCOME-TAX>                                           0
     <INCOME-CONTINUING>                                    0
     <DISCONTINUED>                                         0
     <EXTRAORDINARY>                                        0
     <CHANGES>                                              0
     <NET-INCOME>                                    (145,920)
     <EPS-BASIC>                                      (0.02)
     <EPS-DILUTED>                                          0