<TABLE> <S> <C>
                                              
<ARTICLE>                                          5
<LEGEND>                                      
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM CONSOLIDATED
UNAUDITED CONDENSED  FINANCIAL  STATEMENTS FILED WITH THE COMPANY'S DECEMBER 31,
1996 ANNUAL REPORT ON FORM 10-KSB AND IS QUALIFIED IN ITS ENTIRETY
BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>                                     
<CIK>                                                          0000717228
<NAME>                                  China Food and Beverage Company
<MULTIPLIER>                                                            1
<CURRENCY>                                         U. S. DOLLARS
                                                    
<S>                                                  <C>
<PERIOD-TYPE>                                      YEAR
<FISCAL-YEAR-END>                                  DEC-31-1996
<PERIOD-START>                                     JAN-31-1996
<PERIOD-END>                                       MAR-31-1996
<EXCHANGE-RATE>                                                         1
<CASH>                                                                146
<SECURITIES>                                                            0
<RECEIVABLES>                                                     431,951
<ALLOWANCES>                                                            0
<INVENTORY>                                                             0
<CURRENT-ASSETS>                                                  432,097
<PP&E>                                                                  0
<DEPRECIATION>                                                          0
<TOTAL-ASSETS>                                                    432,097
<CURRENT-LIABILITIES>                                             640,048
<BONDS>                                                                 0
<PREFERRED-MANDATORY>                                                   0
<PREFERRED>                                                             0
<COMMON>                                                           38,946
<OTHER-SE>                                                        246,897
<TOTAL-LIABILITY-AND-EQUITY>                                      432,097
<SALES>                                                                 0
<TOTAL-REVENUES>                                                        0
<CGS>                                                                   0
<TOTAL-COSTS>                                                   6,851,350
<OTHER-EXPENSES>                                                        0
<LOSS-PROVISION>                                                        0
<INTEREST-EXPENSE>                                             (6,851,350)
<INCOME-PRETAX>                                                         0
<INCOME-TAX>                                                   (6,851,350)
<INCOME-CONTINUING>                                                     0
<DISCONTINUED>                                                          0
<EXTRAORDINARY>                                                         0
<CHANGES>                                                               0
<NET-INCOME>                                                   (6,851,350)
<EPS-PRIMARY>                                                       (0.29)
<EPS-DILUTED>                                                       (0.29)
        

</TABLE>