<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
     THIS SCHEDULE  CONTAINS SUMMARY  FINANCIAL  INFORMATION  EXTRACTED FROM THE
     CONSOLIDATED  AUDITED AND UNAUDITED  FINANCIAL  STATEMENTS  FOR THE PERIODS
     ENDED  DECEMBER 31, 1999 AND  DECEMBER  31, 1998  RESPECTIVELY,  THAT WERE
     FILED  WITH THE  COMPANY'S  REPORT ON FORM  10-SB AND IS  QUALIFIED  IN ITS
     ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.

</LEGEND>
<CIK>                         0000839430
<NAME>                        Professional Wrestling Alliance Corporation, Inc.
<MULTIPLIER>                                                                   1
<CURRENCY>                                                          U.S. DOLLARS


<S>                             <C>                              <C>
<PERIOD-TYPE>                                12-MOS                     12-MOS
<FISCAL-YEAR-END>                              DEC-31-1999           DEC-31-1998
<PERIOD-START>                                 JAN-1-1999            JAN-1-1998
<PERIOD-END>                                   DEC-31-1999           DEC-31-1998
<EXCHANGE-RATE>                                 1                              1
<CASH>                                     16,471                             0
<SECURITIES>                                    0                             0
<RECEIVABLES>                                   0                             0
<ALLOWANCES>                                    0                             0
<INVENTORY>                                     0                             0
<CURRENT-ASSETS>                           16,471                             0
<PP&E>                                          0                             0
<DEPRECIATION>                                  0                             0
<TOTAL-ASSETS>                             16,471                         7,824
<CURRENT-LIABILITIES>                     817,600                       520,685
<BONDS>                                         0                             0
<PREFERRED-MANDATORY>                           0                             0
<PREFERRED>                                     0                             0
<COMMON>                                   63,894                         3,834
<OTHER-SE>                               (865,023)                     (524,579)
<TOTAL-LIABILITY-AND-EQUITY>               16,471                             0
<SALES>                                         0                             0
<TOTAL-REVENUES>                                0                             0
<CGS>                                           0                             0
<TOTAL-COSTS>                                   0                             0
<OTHER-EXPENSES>                          287,063                             0
<LOSS-PROVISION>                                0                             0
<INTEREST-EXPENSE>                         53,381                        47,335
<INCOME-PRETAX>                          (340,444)                      (47,335)
<INCOME-TAX>                                    0                             0
<INCOME-CONTINUING>                      (340,444)                      (47,335)
<DISCONTINUED>                                  0                             0
<EXTRAORDINARY>                                 0                             0
<CHANGES>                                       0                             0
<NET-INCOME>                             (340,444)                      (47,335)
<EPS-BASIC>                                 (0.01)                        (0.01)
<EPS-DILUTED>                               (0.01)                        (0.01)



</TABLE>