<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM INTERIM
FINANCIAL STATEMENTS FOR FIRST QUARTER FISCAL 1999, FROM INTERIM FINANCIAL
STATEMENTS FOR PERIOD ENDED DECEMBER 31, 1998 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH WHITE ROCK ENTERPRISES, LTD.
</LEGEND>

<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   OTHER
<FISCAL-YEAR-END>                          SEP-30-2000             SEP-30-1999
<PERIOD-START>                             OCT-01-1999             OCT-08-1998
<PERIOD-END>                               DEC-31-1999             DEC-31-1998
<CASH>                                             207                       0
<SECURITIES>                                         0                       0
<RECEIVABLES>                                        0                       0
<ALLOWANCES>                                         0                       0
<INVENTORY>                                          0                       0
<CURRENT-ASSETS>                                   207                       0
<PP&E>                                               0                       0
<DEPRECIATION>                                       0                       0
<TOTAL-ASSETS>                                     207                       0
<CURRENT-LIABILITIES>                                0                       0
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                         8,160                     100
<OTHER-SE>                                     (2,060)                       0
<TOTAL-LIABILITY-AND-EQUITY>                       207                       0
<SALES>                                              0                       0
<TOTAL-REVENUES>                                     0                       0
<CGS>                                                0                       0
<TOTAL-COSTS>                                        0                       0
<OTHER-EXPENSES>                                   835                     100
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                                   0                       0
<INCOME-PRETAX>                                  (835)                   (100)
<INCOME-TAX>                                         0                       0
<INCOME-CONTINUING>                              (835)                   (100)
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                     (835)                   (100)
<EPS-BASIC>                                    (.00)                   (.00)
<EPS-DILUTED>                                    (.00)                   (.00)


</TABLE>