<ARTICLE> 5 <CIK> 0001063450 <NAME> GALAXY ENTERPRISES, INC. <MULTIPLIER> 1 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JAN-1-2000 <PERIOD-END> MAR-31-2000 <EXCHANGE-RATE> 1.000 <CASH> 81,455 <SECURITIES> 0 <RECEIVABLES> 2,225,930 <ALLOWANCES> (984,249) <INVENTORY> 87,395 <CURRENT-ASSETS> 3,335,517 <PP&E> 453,433 <DEPRECIATION> (190,977) <TOTAL-ASSETS> 4,473,204 <CURRENT-LIABILITIES> 16,169,055 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 41,757 <OTHER-SE> (12,523,089) <TOTAL-LIABILITY-AND-EQUITY> 4,473,204 <SALES> 6,282,626 <TOTAL-REVENUES> 6,282,626 <CGS> 4,563,186 <TOTAL-COSTS> 8,154,788 <OTHER-EXPENSES> 33,951 <LOSS-PROVISION> 328,873 <INTEREST-EXPENSE> 4,856 <INCOME-PRETAX> (1,906,913) <INCOME-TAX> 0 <INCOME-CONTINUING> (1,906,913) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (1,906,913) <EPS-BASIC> (0.320) <EPS-DILUTED> (0.320)