<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>



                                  EXHIBIT 27.1


                       PLAY CO. TOYS & ENTERTAINMENT CORP.
                             FINANCIAL DATA SCHEDULE


This  schedule  contains  summary  information   extracted  from  the  condensed
consolidated  balance  sheet,  statements of operations and cash flows and notes
thereto  incorporated  in Part 1, Item 1, of this Form 10-Q and is  qualified in
its entirety by reference to such financial statements.

</LEGEND>

<S>                                                           <C>
<PERIOD-TYPE>                                                           3-mos
<FISCAL-YEAR-END>                                                     mar-31-2001
<PERIOD-END>                                                          jun-30-2000
<CASH>                                                                  2,286,775
<SECURITIES>                                                                    0
<RECEIVABLES>                                                             450,572
<ALLOWANCES>                                                             (119,949)
<INVENTORY>                                                            16,928,637
<CURRENT-ASSETS>                                                       19,566,035
<PP&E>                                                                 12,525,387
<DEPRECIATION>                                                         (4,749,604)
<TOTAL-ASSETS>                                                         31,608,168
<CURRENT-LIABILITIES>                                                   9,882,267
<BONDS>                                                                         0
<COMMON>                                                                        0
<PREFERRED-MANDATORY>                                                           0
<PREFERRED>                                                             3,041,845
<OTHER-SE>                                                              8,708,455
<TOTAL-LIABILITY-AND-EQUITY>                                           31,608,168
<SALES>                                                                 7,018,093
<TOTAL-REVENUES>                                                        7,018,093
<CGS>                                                                   3,954,668
<TOTAL-COSTS>                                                                   0
<OTHER-EXPENSES>                                                        6,093,431
<LOSS-PROVISION>                                                                0
<INTEREST-EXPENSE>                                                        651,113
<INCOME-PRETAX>                                                        (2,582,362)
<INCOME-TAX>                                                                    0
<INCOME-CONTINUING>                                                    (2,582,362)
<DISCONTINUED>                                                                  0
<EXTRAORDINARY>                                                                 0
<CHANGES>                                                                       0
<NET-INCOME>                                                           (2,582,362)
<EPS-BASIC>                                                                 (0.10)
<EPS-DILUTED>                                                               (0.10)



</TABLE>