<ARTICLE> 5
<LEGEND>
THIS FINANCIAL DATA SCHEDULE CONTAIN SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM CONSOLIDATED UNAUDITED FINANCIAL STATEMENTS FILED WITH THE COMPANY'S
NOVEMBER 30, 1999 QUARTERLY REPORT ON FORM 10-QSB AND IS ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0001090099
<NAME> REPLACEMENT FINANCIAL, INC.
<MULTIPLIER> 1
<CURRENCY> U.S. DOLLARS

                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          MAY-31-1999
<PERIOD-START>                             SEP-01-1999
<PERIOD-END>                               NOV-30-1999
<EXCHANGE-RATE>                                      1
<CASH>                                           7,175
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                   7,175
<CURRENT-LIABILITIES>                           15,333
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         2,200
<OTHER-SE>                                    (10,358)
<TOTAL-LIABILITY-AND-EQUITY>                     7,175
<SALES>                                              0
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                 7,570
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 333
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (7,903)
<EPS-BASIC>                                        0
<EPS-DILUTED>                                        0