<ARTICLE>                     5
<LEGEND>
     This schedule contains summary financial information extracted form the
     Statement of Financial Position at October 31, 1998 (Unaudited) and the
     Statement of Income for the three months ended October 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>                                 AUG-1-1998
<PERIOD-END>                                   OCT-31-1998
<EXCHANGE-RATE>                                1.000
<CASH>                                         29,432,998
<SECURITIES>                                   0
<RECEIVABLES>                                  239,386
<ALLOWANCES>                                   0
<INVENTORY>                                    1,740,314
<CURRENT-ASSETS>                               36,205,978
<PP&E>                                         916,741
<DEPRECIATION>                                 550,670
<TOTAL-ASSETS>                                 37,485,218
<CURRENT-LIABILITIES>                          4,923,419
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       199
<OTHER-SE>                                     32,480,445
<TOTAL-LIABILITY-AND-EQUITY>                   37,485,218
<SALES>                                        26,867,213
<TOTAL-REVENUES>                               26,867,213
<CGS>                                          6,853,891
<TOTAL-COSTS>                                  6,853,891
<OTHER-EXPENSES>                               15,639,912
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             832
<INCOME-PRETAX>                                5,005,269
<INCOME-TAX>                                   1,881,199
<INCOME-CONTINUING>                            4,373,410
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   3,124,070
<EPS-PRIMARY>                                  .16
<EPS-DILUTED>                                  .16