<ARTICLE>                     5
<LEGEND>
     This schedule contains summary financial information extracted from the
Statement of Financial Position at July 31, 1999 and the Statement of Operations
for the year ended July 31, 1999 and is 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-30-2000
<PERIOD-START>                              May-1-1999
<PERIOD-END>                               Jul-31-1999
<EXCHANGE-RATE>                                      1
<CASH>                                      32,612,838
<SECURITIES>                                12,100,930
<RECEIVABLES>                                  931,253
<ALLOWANCES>                                         0
<INVENTORY>                                  1,770,579
<CURRENT-ASSETS>                            47,840,311
<PP&E>                                       5,274,357
<DEPRECIATION>                                 736,289
<TOTAL-ASSETS>                              53,059,235
<CURRENT-LIABILITIES>                        9,573,297
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           199
<OTHER-SE>                                  43,485,739
<TOTAL-LIABILITY-AND-EQUITY>                53,059,235
<SALES>                                     30,828,703
<TOTAL-REVENUES>                            30,828,703
<CGS>                                        8,009,354
<TOTAL-COSTS>                                8,009,354
<OTHER-EXPENSES>                            17,160,925
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              5,867,107
<INCOME-TAX>                                 2,312,000
<INCOME-CONTINUING>                          5,658,424
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 3,555,107
<EPS-BASIC>                                      .18
<EPS-DILUTED>                                      .18