<ARTICLE> 5 <CIK> 0000829324 <NAME> National Equities Holding, Inc. <MULTIPLIER> 1 <CURRENCY> U.S Dollar <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-START> APR-1-1998 <PERIOD-END> JUN-30-1998 <EXCHANGE-RATE> 1.000 <CASH> 27,609 <SECURITIES> 0 <RECEIVABLES> 22,086 <ALLOWANCES> 720 <INVENTORY> 0 <CURRENT-ASSETS> 50,415 <PP&E> 1,381,284 <DEPRECIATION> (57,576) <TOTAL-ASSETS> 3,947,696 <CURRENT-LIABILITIES> 627,166 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 38,250 <OTHER-SE> 3,282,280 <TOTAL-LIABILITY-AND-EQUITY> 3,947,696 <SALES> 14,170 <TOTAL-REVENUES> 23,170 <CGS> 930,556 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 206,596 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 3,800 <INCOME-PRETAX> (1,117,782) <INCOME-TAX> 0 <INCOME-CONTINUING> (1,117,782) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (1,117,782) <EPS-PRIMARY> (0.029) <EPS-DILUTED> (0.030)