<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
                        WINNERS ALL INTERNATIONAL, INC.
   
                       RESTATED FINANCIAL DATA SCHEDULE

                          QUARTER ENDED JUNE 30,1997 

                                  10-QSB DATA

THIS RESTATED SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
THE CONDENSED CONSOLIDATED BALANCE SHEET OF WINNERS ALL INTERNATIONAL, INC.
AND SUBSIDIARY AS OF JUNE 30, 1997, AND THE RELATED STATEMENT OF OPERATIONS
FOR THE SIX MONTH PERIOD ENDED JUNE 30, 1997.  THE FINANCIAL INFORMATION WAS
RESTATED TO CONFORM WITH RESULTS OF THE AUDITED FINANCIAL STATEMENTS OF THE
REGISTRANT FOR THE PERIOD FROM JANUARY 1, 1997 TO DECEMBER 31, 1997, WHICH
RESULTS ARE INCLUDED IN THE FORM 10-KSB FOR THE YEAR ENDED DECEMBER 31, 1997.
THE RESTATED FINANCIAL INFORMATION FOR THE QUARTER ENDED JUNE 30, 1997, IS
INCLUDED IN THE FORM 10-QSB FOR THE QUARTER ENDED JUNE 30, 1998.  THIS
RESTATED SCHEDULE IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
<RESTATED> 
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               JUN-30-1997
<CASH>                                          57,382
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                64,882
<PP&E>                                           2,883<F1>
<DEPRECIATION>                                      81<F2>
<TOTAL-ASSETS>                               1,152,015
<CURRENT-LIABILITIES>                          836,470
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                     55,035
<COMMON>                                       197,717
<OTHER-SE>                                      62,793
<TOTAL-LIABILITY-AND-EQUITY>                 1,152,015
<SALES>                                              0
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               935,387
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (935,387)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (935,387)
<EPS-PRIMARY>                                   (0.049)
<EPS-DILUTED>                                   (0.049)
<FN>
<F1>Figure is Property and Equipment, including Accumulated Depreciation.
<F2>According to the registrant's records, Depreciation and Amortization
are $81 and $10, respectfully, for a total of $91.
        


</TABLE>