<ARTICLE> 5
<LEGEND>
The  schedule  contains summary financial information extracted from Penn Octane
Corporation's  Annual  Report on Form 10-K for the year ended July 31, 2000, and
is  qualified  in  its  entirety  by  reference  to  such  Financial Statements.
</LEGEND>
<MULTIPLIER> 1

                                     
<PERIOD-TYPE>                           12-MOS
<FISCAL-YEAR-END>                       JUL-31-2000
<PERIOD-START>                          AUG-01-1999
<PERIOD-END>                            JUL-31-2000
<CASH>                                      25,491
<SECURITIES>                                     0
<RECEIVABLES>                            5,149,651
<ALLOWANCES>                               562,950
<INVENTORY>                              7,323,209
<CURRENT-ASSETS>                        14,181,588
<PP&E>                                  16,756,816
<DEPRECIATION>                           2,105,495
<TOTAL-ASSETS>                          31,537,163
<CURRENT-LIABILITIES>                   20,438,924
<BONDS>                                  1,464,984
<PREFERRED-MANDATORY>                            0
<PREFERRED>                                      0
<COMMON>                                   134,352
<OTHER-SE>                               9,498,903
<TOTAL-LIABILITY-AND-EQUITY>            31,537,163
<SALES>                                 98,514,963
<TOTAL-REVENUES>                        98,514,963
<CGS>                                   94,936,405
<TOTAL-COSTS>                           94,936,405
<OTHER-EXPENSES>                         3,152,646
<LOSS-PROVISION>                                 0
<INTEREST-EXPENSE>                       1,857,057
<INCOME-PRETAX>                          1,558,323
<INCOME-TAX>                                97,542
<INCOME-CONTINUING>                      1,460,781
<DISCONTINUED>                                   0
<EXTRAORDINARY>                                  0
<CHANGES>                                        0
<NET-INCOME>                             1,460,781
<EPS-BASIC>                                 .110
<EPS-DILUTED>                                 .100