<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>

             MISTER JAY FASHIONS INTERNATIONAL, INC., AND SUBSIDIARY
                                   EXHIBIT 27
                             FINANCIAL DATA SCHEDULE
                           ARTICLE 5 OF REGULATION S-X




The  schedule  contains  summary  financial   information   extracted  from  the
consolidated  financial  statements  for the nine months ended December 31, 1996
and is qualified in its entirety by reference to such statements.
</LEGEND>
       
<CAPTION>

<S>                                                                                                 <C>   
         <PERIOD-TYPE>                                                                                9-Mos
         <FISCAL-YEAR-END>                                                                    Mar-31-1997
         <PERIOD-START>                                                                        Apr-01-1996
         <PERIOD-END>                                                                      Dec-31-1996
         <CASH>                                                                                      166,843
         <SECURITIES>                                                                                 0
         <RECEIVABLES>                                                                               380,605
         <ALLOWANCES>                                                                                 32,013
         <INVENTORY>                                                                               7,245,136
         <CURRENT-ASSETS>                                                                          9,076,006
         <PP&E>                                                                                    4,802,454
         <DEPRECIATION>                                                                            2,789,558
         <TOTAL-ASSETS>                                                                           12,941,751
         <CURRENT-LIABILITIES>                                                                     8,174,209
         <BONDS>                                                                                      0
        
         <PREFERRED-MANDATORY>                                                                        0
         <PREFERRED>                                                                                  0
         <COMMON>                                                                                     97,881
         <OTHER-SE>                                                                                1,632,578
         <TOTAL-LIABILITY-AND-EQUITY>                                                             12,941,751
         <SALES>                                                                                  17,014,944
         <TOTAL-REVENUES>                                                                         17,014,944
         <CGS>                                                                                    12,405,236
         <TOTAL-COSTS>                                                                            12,405,236
         <OTHER-EXPENSES>                                                                             0
         <LOSS-PROVISION>                                                                             0
         <INTEREST-EXPENSE>                                                                          599,897
         <INCOME-PRETAX>                                                                          (2,224,846)
         <INCOME-TAX>                                                                                 0
         <INCOME-CONTINUING>                                                                      (2,224,846)
         <DISCONTINUED>                                                                               0
         <EXTRAORDINARY>                                                                              0
         <CHANGES>                                                                                    0
         <NET-INCOME>                                                                             (2,224,846)
         <EPS-PRIMARY>                                                                                  (.46)
         <EPS-DILUTED>                                                                                  (.46)

        




</TABLE>