<TABLE> <S> <C>

<ARTICLE> 5
<CIK>  0000894549
<NAME>  Maui USA, Inc.
       
<S>                           <C>                       <C>
<PERIOD-TYPE>                            9-Mos                              Year
<FISCAL-YEAR-END>                          Dec-31-1996                         Dec-31-1996
<PERIOD-START>                             Jan-01-1997                         Jan-01-1996
<PERIOD-END>                               Sep-30-1997                         Dec-31-1996
<CASH>                                           8,373                           1,916,104
<SECURITIES>                                         0                                   0
<RECEIVABLES>                                        0                                   0
<ALLOWANCES>                                         0                                   0
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<CURRENT-ASSETS>                                     0                                   0
<PP&E>                                          24,994                              21,794
<DEPRECIATION>                                 (13,169)                             (9,526)
<TOTAL-ASSETS>                              30,855,218                          24,063,164
<CURRENT-LIABILITIES>                          496,152                           1,542,343
<BONDS>                                     12,590,363                          12,119,459
<PREFERRED-MANDATORY>                                0                                   0
<PREFERRED>                                          0                                   0
<COMMON>                                        10,000                              10,000
<OTHER-SE>                                   5,556,149                           5,556,149
<TOTAL-LIABILITY-AND-EQUITY>                30,855,218                          24,063,164
<SALES>                                              0                                   0
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<CGS>                                                0                                   0
<TOTAL-COSTS>                                 (412,868)                            (45,676)
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<LOSS-PROVISION>                                     0                                   0
<INTEREST-EXPENSE>                                   0                                   0
<INCOME-PRETAX>                               (394,300)                            (34,103)
<INCOME-TAX>                                         0                                   0
<INCOME-CONTINUING>                           (394,300)                            (34,103)
<DISCONTINUED>                                       0                                   0
<EXTRAORDINARY>                                      0                                   0
<CHANGES>                                            0                                   0
<NET-INCOME>                                  (394,300)                            (34,103)
<EPS-PRIMARY>                                   (0.039)                             (0.003)
<EPS-DILUTED>                                        0                                   0
        

</TABLE>