<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE INTERIM
FINANCIAL STATEMENTS OF VIVA GAMING & RESORTS INC. FOR THE THREE MONTH PERIOD
ENDED MARCH 31, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
REPORT.

</LEGEND>

                             
<PERIOD-TYPE>                                                           3-MOS
<FISCAL-YEAR-END>                                                 MAR-31-1999
<PERIOD-START>                                                    JAN-01-2000
<PERIOD-END>                                                      MAR-31-2000
<CASH>                                                                  837736
<SECURITIES>                                                                 0
<RECEIVABLES>                                                                0
<ALLOWANCES>                                                                 0
<INVENTORY>                                                                  0
<CURRENT-ASSETS>                                                       1026397
<PP&E>                                                                   15625
<DEPRECIATION>                                                          (1126)
<TOTAL-ASSETS>                                                         1040896
<CURRENT-LIABILITIES>                                                   215436
<BONDS>                                                                      0
<PREFERRED-MANDATORY>                                                        0
<PREFERRED>                                                                  0
<COMMON>                                                                  6934
<OTHER-SE>                                                              818526
<TOTAL-LIABILITY-AND-EQUITY>                                           1040896
<SALES>                                                                      0
<TOTAL-REVENUES>                                                             0
<CGS>                                                                        0
<TOTAL-COSTS>                                                                0
<OTHER-EXPENSES>                                                        338738
<LOSS-PROVISION>                                                             0
<INTEREST-EXPENSE>                                                           0
<INCOME-PRETAX>                                                       (334382)
<INCOME-TAX>                                                                 0
<INCOME-CONTINUING>                                                   (334382)
<DISCONTINUED>                                                               0
<EXTRAORDINARY>                                                              0
<CHANGES>                                                                    0
<NET-INCOME>                                                          (334382)
<EPS-BASIC>                                                             (0.05)
<EPS-DILUTED>                                                           (0.05)