<ARTICLE>                     5
<LEGEND>
     This schedule contains summary financial information extracted from the
     Statement of Financial Condition at January 31, 1998 (Unaudited) and the
     Statement of Income for the six months ended January 31, 1998 (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-30-1999
<PERIOD-START>                                 MAY-01-1998
<PERIOD-END>                                   JUL-31-1998
<EXCHANGE-RATE>                                1.000
<CASH>                                         21,028,540
<SECURITIES>                                   0
<RECEIVABLES>                                  196,228
<ALLOWANCES>                                   0
<INVENTORY>                                    1,977,064
<CURRENT-ASSETS>                               35,724,604
<PP&E>                                         998,964
<DEPRECIATION>                                 498,795
<TOTAL-ASSETS>                                 37,026,876
<CURRENT-LIABILITIES>                          7,541,736
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       199
<OTHER-SE>                                     29,356,375
<TOTAL-LIABILITY-AND-EQUITY>                   37,026,876
<SALES>                                        26,826,596
<TOTAL-REVENUES>                               27,257,842
<CGS>                                          6,285,268
<TOTAL-COSTS>                                  6,285,268
<OTHER-EXPENSES>                               14,409,086
<LOSS-PROVISION>                               6,404
<INTEREST-EXPENSE>                             23,466
<INCOME-PRETAX>                                6,533,618
<INCOME-TAX>                                   2,658,554
<INCOME-CONTINUING>                            6,132,242
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   3,875,064
<EPS-PRIMARY>                                  .19
<EPS-DILUTED>                                  .19