WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  


<ARTICLE>
<LEGEND>


Exhibit 27
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED FINANCIAL STATEMENTS OF SBI COMMUNICATIONS, INC. FOR THE
QUARTERLY PERIOD ENDED SEPTEMBER 30, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.

</LEGEND>

                                            

     <PERIOD-TYPE>                                   9-MOS
     <FISCAL-YEAR-END>                            DEC-31-1999
     <PERIOD-END>                                SEPT-30-1999
     <CASH>                                               485
     <SECURITIES>                                           0
     <RECEIVABLES>                                          0
     <ALLOWANCES>                                           0
     <INVENTORY>                                       79,444
     <CURRENT-ASSETS>                                  83,529
     <PP & E>                                       7,458,345
     <DEPRECIATION>                                    88,538
     <TOTAL-ASSETS>                                 7,610,010
     <CURRENT-LIABILITIES>                            817,950
     <BONDS>                                        1,050,000
     <PREFERRED-MANDATORY>                                  0
     <PREFERRED>                                    8,265,000
     <COMMON>                                           5,570
     <OTHER-SE>                                     5,742,060
     <TOTAL-LIABILITY-AND-EQUITY>                   7,610,010
     <SALES>                                                0
     <TOTAL-REVENUES>                                     593
     <CGS>                                                  0
    *<TOTAL-COSTS>                                    182,168
     <OTHER-EXPENSES>                                       0
     <LOSS-PROVISION>                                       0
     <INTEREST-EXPENSE>                                31,061
     <INCOME-PRETAX>                                 (280,209)
     <INCOME-TAX>                                           0
     <INCOME-CONTINUING>                             (280,209)
     <DISCONTINUED>                                         0
     <EXTRAORDINARY>                                        0
     <CHANGES>                                              0
     <NET-INCOME>                                    (280,630)
     <EPS-BASIC>                                      (0.05)
     <EPS-DILUTED>                                      (0.05)