<ARTICLE>                     5
<CIK>                         0001105862
<NAME>                        GSI Technologies USA Inc.

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              OCT-31-2001
<PERIOD-START>                                 NOV-1-2000
<PERIOD-END>                                   JAN-31-2001
<CASH>                                              5,519
<SECURITIES>                                            0
<RECEIVABLES>                                   3,526,217
<ALLOWANCES>                                            0
<INVENTORY>                                             0
<CURRENT-ASSETS>                                3,568,826
<PP&E>                                             39,198
<DEPRECIATION>                                     (1,868)
<TOTAL-ASSETS>                                  4,225,770
<CURRENT-LIABILITIES>                           4,154,457
<BONDS>                                                 0
<PREFERRED-MANDATORY>                                   0
<PREFERRED>                                             0
<COMMON>                                           20,657
<OTHER-SE>                                      4,225,770
<TOTAL-LIABILITY-AND-EQUITY>                    3,694,451
<SALES>                                                 0
<TOTAL-REVENUES>                                    6,250
<CGS>                                               3,750
<TOTAL-COSTS>                                     406,725
<OTHER-EXPENSES>                                        0
<LOSS-PROVISION>                                        0
<INTEREST-EXPENSE>                                 88,706
<INCOME-PRETAX>                                  (225,444)
<INCOME-TAX>                                            0
<INCOME-CONTINUING>                              (225,444)
<DISCONTINUED>                                          0
<EXTRAORDINARY>                                         0
<CHANGES>                                               0
<NET-INCOME>                                     (225,444)
<EPS-BASIC>                                        (0,011)
<EPS-DILUTED>                                      (0,011)