<TABLE> <S> <C>

<ARTICLE>                     5
<LEGEND>
This  schedule  contains  summary  financial   information  extracted  from  the
financial  statements  of the Company for the three month period ended March 31,
1999 and should be read in  conjunction  with,  and is qualified in its entirety
by, such financial statements.
</LEGEND>
<CIK>                               0001025362
<NAME>            GOLDEN QUEEN MINING CO. LTD.
<MULTIPLIER>                                 1
<CURRENCY>                                 USD
       
<S>                                                        <C>
<PERIOD-TYPE>                                            3-MOS
<FISCAL-YEAR-END>                                  DEC-31-1999
<PERIOD-START>                                     JAN-01-1999
<PERIOD-END>                                       MAR-31-1999
<EXCHANGE-RATE>                                              1
<CASH>                                               1,163,737
<SECURITIES>                                                 0
<RECEIVABLES>                                            5,291
<ALLOWANCES>                                                 0
<INVENTORY>                                                  0
<CURRENT-ASSETS>                                     1,207,067 <F1>
<PP&E>                                              26,613,924 <F2>
<DEPRECIATION>                                         244,264
<TOTAL-ASSETS>                                      27,820,991
<CURRENT-LIABILITIES>                                  121,329
<BONDS>                                                799,122
<PREFERRED-MANDATORY>                                        0
<PREFERRED>                                                  0
<COMMON>                                            31,487,726
<OTHER-SE>                                          (4,587,187) <F3>
<TOTAL-LIABILITY-AND-EQUITY>                        27,820,991
<SALES>                                                      0
<TOTAL-REVENUES>                                         9,299 <F4>
<CGS>                                                        0
<TOTAL-COSTS>                                                0
<OTHER-EXPENSES>                                       236,035 <F5>
<LOSS-PROVISION>                                             0
<INTEREST-EXPENSE>                                           0
<INCOME-PRETAX>                                              0
<INCOME-TAX>                                                 0
<INCOME-CONTINUING>                                          0
<DISCONTINUED>                                               0
<EXTRAORDINARY>                                              0
<CHANGES>                                                    0
<NET-INCOME>                                          (226,736)
<EPS-PRIMARY>                                            (0.01)
<EPS-DILUTED>                                            (0.01)
        
<FN>
<F1>  Includes prepaid expenses and other current assets of $38,039.
<F2>  Consists of properties and equipment,  net of  depreciation of $1,074,520;
      mineral properties of $24,617,828; and other long-term assets of $921,576.
<F3>  Consists  of  $4,587,187  of deficit  accumulated  during the  development
      stage.
<F4>  Consists of interest income of $9,299.
<F5>  Consists of general  and  administrative  expenses  of $230,197  and other
      expenses of $5,838.
</FN>

</TABLE>