<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE  CONTAINS  SUMMARY  FINANCIAL  INFORMATION  EXTRACTED FROM EMERALD
CAPITAL  INVESTMENTS,  INC.'S  FINANCIAL  STATEMENTS  AND  IS  QUALIFIED  IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              DEC-31-1996
<PERIOD-END>                                   SEP-30-1996
<CASH>                                         17,626
<SECURITIES>                                   0
<RECEIVABLES>                                  0
<ALLOWANCES>                                   0
<INVENTORY>                                    0
<CURRENT-ASSETS>                               17,626
<PP&E>                                         0
<DEPRECIATION>                                 0
<TOTAL-ASSETS>                                 17,626
<CURRENT-LIABILITIES>                          270
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       5,809
<OTHER-SE>                                     11,547
<TOTAL-LIABILITY-AND-EQUITY>                   17,626
<SALES>                                        0
<TOTAL-REVENUES>                               0
<CGS>                                          308
<TOTAL-COSTS>                                  308
<OTHER-EXPENSES>                               0
<LOSS-PROVISION>                               308
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                0
<INCOME-TAX>                                   0
<INCOME-CONTINUING>                            0
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   0
<EPS-PRIMARY>                                  0
<EPS-DILUTED>                                  0