<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>                   6-mos
<FISCAL-YEAR-END>               mar-31-2001
<PERIOD-END>                    sep-30-2000
<CASH>                                                                    30,450
<SECURITIES>                                                                   0
<RECEIVABLES>                                                            209,070
<ALLOWANCES>                                                            (109,800)
<INVENTORY>                                                           18,523,931
<CURRENT-ASSETS>                                                      23,312,519
<PP&E>                                                                14,729,439
<DEPRECIATION>                                                        (5,987,224)
<TOTAL-ASSETS>                                                        37,245,564
<CURRENT-LIABILITIES>                                                 15,779,088
<BONDS>                                                                        0
<PREFERRED-MANDATORY>                                                          0
<PREFERRED>                                                            1,966,098
<COMMON>                                                                       0
<OTHER-SE>                                                            10,597,729
<TOTAL-LIABILITY-AND-EQUITY>                                          37,245,564
<SALES>                                                               16,045,144
<TOTAL-REVENUES>                                                               0
<CGS>                                                                  9,668,223
<TOTAL-COSTS>                                                                  0
<OTHER-EXPENSES>                                                               0
<LOSS-PROVISION>                                                               0
<INTEREST-EXPENSE>                                                       797,413
<INCOME-PRETAX>                                                       (8,098,060)
<INCOME-TAX>                                                                   0
<INCOME-CONTINUING>                                                   (5,722,208)
<NET-INCOME>                                                          (6,299,697)
<DISCONTINUED>                                                                 0
<EXTRAORDINARY>                                                                0
<CHANGES>                                                                      0
<EPS-BASIC>                                                                 (.13)
<EPS-DILUTED>                                                               (.13)



</TABLE>