<ARTICLE>                     5
<LEGEND>
     This schedule contains summary financial information extractd from the
Statement of Financial Position at July 31, 1997 (Unaudited) and the Statement
of Operations for the three months ended July 31, 1997 (Unaudited) and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK>                         0000880121
<NAME>                        Market America, Inc.
<MULTIPLIER>                                   1
<CURRENCY>                                     U.S. Dollars
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              APR-30-1997
<PERIOD-START>                                 MAY-01-1997
<PERIOD-END>                                   JUL-31-1997
<EXCHANGE-RATE>                                1.000
<CASH>                                         20,713,393
<SECURITIES>                                   0
<RECEIVABLES>                                  56,624
<ALLOWANCES>                                   0
<INVENTORY>                                    1,787,656
<CURRENT-ASSETS>                               22,617,087
<PP&E>                                         998,964
<DEPRECIATION>                                 328,644
<TOTAL-ASSETS>                                 23,362,371
<CURRENT-LIABILITIES>                          5,814,354
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       199
<OTHER-SE>                                     17,292,858
<TOTAL-LIABILITY-AND-EQUITY>                   23,362,371
<SALES>                                        19,463,823
<TOTAL-REVENUES>                               19,463,823
<CGS>                                          2,652,779
<TOTAL-COSTS>                                  2,652,779
<OTHER-EXPENSES>                               12,577,306
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                4,440,947
<INCOME-TAX>                                   1,788,860
<INCOME-CONTINUING>                            0
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   2,652,087
<EPS-PRIMARY>                                  0.13
<EPS-DILUTED>                                  0.13