<ARTICLE> 5 <CIK> 0001063450 <NAME> GALAXY ENTERPRISES, INC. <MULTIPLIER> 1 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> SEP-30-1999 <EXCHANGE-RATE> 1.000 <CASH> 114,919 <SECURITIES> 0 <RECEIVABLES> 864,739 <ALLOWANCES> 0 <INVENTORY> 38,132 <CURRENT-ASSETS> 2,578,517 <PP&E> 371,935 <DEPRECIATION> (130,527) <TOTAL-ASSETS> 4,052,941 <CURRENT-LIABILITIES> 2,661,399 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 39,985 <OTHER-SE> 1,547,795 <TOTAL-LIABILITY-AND-EQUITY> 4,052,941 <SALES> 14,425,215 <TOTAL-REVENUES> 14,425,215 <CGS> 8,129,748 <TOTAL-COSTS> 15,130,366 <OTHER-EXPENSES> 10,542 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 6,275 <INCOME-PRETAX> (715,185) <INCOME-TAX> (275,145) <INCOME-CONTINUING> (400,040) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> (44,982) <NET-INCOME> (485,022) <EPS-BASIC> (0.085) <EPS-DILUTED> (.077)