<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE INTERIM
FINANCIAL STATEMENTS OF VIVA GAMING & RESORTS INC. FOR THE NINE MONTH PERIOD
ENDED SEPTEMBER 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
REPORT.
</LEGEND>

                             
<PERIOD-TYPE>                                        9-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   SEP-30-2000
<CASH>                                               42877
<SECURITIES>                                             0
<RECEIVABLES>                                       118339
<ALLOWANCES>                                             0
<INVENTORY>                                          48108
<CURRENT-ASSETS>                                    295627
<PP&E>                                               22859
<DEPRECIATION>                                       (2939)
<TOTAL-ASSETS>                                     7130115
<CURRENT-LIABILITIES>                              4174874
<BONDS>                                                  0
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                              0
<COMMON>                                              7157
<OTHER-SE>                                         2829514
<TOTAL-LIABILITY-AND-EQUITY>                       7130115
<SALES>                                              73567
<TOTAL-REVENUES>                                     73567
<CGS>                                                    0
<TOTAL-COSTS>                                            0
<OTHER-EXPENSES>                                   2084179
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                   27509
<INCOME-PRETAX>                                   (2026721)
<INCOME-TAX>                                             0
<INCOME-CONTINUING>                               (2026721)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                      (2026721)
<EPS-BASIC>                                          (0.29)
<EPS-DILUTED>                                        (0.29)