<TABLE> <S> <C>

<ARTICLE>                                                            5
<CIK>                                                       0000949373
<NAME>                        New World Coffee - Manhattan Bagel, Inc. 
       
<S>                                                              <C>
<PERIOD-TYPE>                                                    3-MOS
<FISCAL-YEAR-END>                                          DEC-28-1999
<PERIOD-START>                                             DEC-29-1998
<PERIOD-END>                                               MAR-28-1999
<CASH>                                                           4,495,000
<SECURITIES>                                                             0
<RECEIVABLES>                                                    3,579,000
<ALLOWANCES>                                                             0
<INVENTORY>                                                      1,480,000
<CURRENT-ASSETS>                                                11,341,000
<PP&E>                                                           8,164,000
<DEPRECIATION>                                                   1,428,000
<TOTAL-ASSETS>                                                  37,480,000
<CURRENT-LIABILITIES>                                           10,824,000
<BONDS>                                                         15,134,000
<PREFERRED-MANDATORY>                                                    0                                                   
<PREFERRED>                                                              0                                                   
<COMMON>                                                            20,000
<OTHER-SE>                                                       9,601,000
<TOTAL-LIABILITY-AND-EQUITY>                                    37,480,000                          
<SALES>                                                          8,374,000
<TOTAL-REVENUES>                                                 9,579,000
<CGS>                                                            6,892,000
<TOTAL-COSTS>                                                    6,892,000                                                   
<OTHER-EXPENSES>                                                 2,054,000
<LOSS-PROVISION>                                                         0                                                    
<INTEREST-EXPENSE>                                                 291,000                                                   
<INCOME-PRETAX>                                                    343,000
<INCOME-TAX>                                                             0
<INCOME-CONTINUING>                                                      0
<DISCONTINUED>                                                           0
<EXTRAORDINARY>                                                          0
<CHANGES>                                                                0                              
<NET-INCOME>                                                       343,000
<EPS-PRIMARY>                                                          .02
<EPS-DILUTED>                                                          .02
        


</TABLE>