WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>


Financial Data Schedule Exhibit 27

This schedule contains summary financial  information extracted from the interim
condensed  consolidated  financial  statements of Wolf Industries Inc. as of and
for the twelve month period ended  December 31, 1998  included in this report on
form 10-QSB and is qualified  in its  entirety by  reference  to such  financial
statements.

<ARTICLE>                     5
<CIK>                                          0001040482   
<NAME>                                         Wolf Industries, Inc.
       
<S>                             <C>                              <C>
<PERIOD-TYPE>                   12-MOS                           12-MOS
<FISCAL-YEAR-END>                              DEC-31-1998       DEC-31-1997
<PERIOD-START>                                 JAN-01-1998       JAN-01-1997  
<PERIOD-END>                                   DEC-31-1998       DEC-31-1997
<CASH>                                         0                 0
<SECURITIES>                                   0                 0
<RECEIVABLES>                                  27,858            62,951
<ALLOWANCES>                                   0                 0
<INVENTORY>                                    0                 55,926
<CURRENT-ASSETS>                               52,858            120,613
<PP&E>                                         0                 302,874
<DEPRECIATION>                                 0                 (25,312)
<TOTAL-ASSETS>                                 1,346,458         625,889
<CURRENT-LIABILITIES>                          893,845           218,989
<BONDS>                                        0                 0
<PREFERRED-MANDATORY>                          0                 0
<PREFERRED>                                    0                 0   
<COMMON>                                       2,342,973         354,367
<OTHER-SE>                                     0                 0
<TOTAL-LIABILITY-AND-EQUITY>                   1,346,458         625,889
<SALES>                                        0                 0
<TOTAL-REVENUES>                               0                 440,192
<CGS>                                          0                 227,240
<TOTAL-COSTS>                                  0                 0
<OTHER-EXPENSES>                               1,511,381         323,218
<LOSS-PROVISION>                               0                 0
<INTEREST-EXPENSE>                             0                 17,426
<INCOME-PRETAX>                                (1,798,830)       (106,266)
<INCOME-TAX>                                   0                 (9,880)
<INCOME-CONTINUING>                            (1,784,480)       (8,079)
<DISCONTINUED>                                 (14,350)          (88,307)
<EXTRAORDINARY>                                0                 0
<CHANGES>                                      0                 0
<NET-INCOME>                                   (1,798,830)       (91,530)
<EPS-PRIMARY>                                  (0.19)            (0.01)
<EPS-DILUTED>                                  (0.17)            (0.01)
        


</TABLE>