U.S. SECURITIES AND EXCHANGE COMMISSION PRIVATE
Washington, D. C. 20549


FORM 10-QSB
(Mark One)

[x] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934 for the period ended March 31, 2000.

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE Act of 1934 for the transition period from ___ to ___.

Commission file number: 000-23319

AVANI INTERNATIONAL GROUP INC.
(Name of Small Business Issuer in its charter)

 Nevada                                         88-0367866
(State of                                      (I.R.S. Employer
 Incorporation)                                 I.D. Number)

#328-17 Fawcett Road, Coquitlam, B.C. (Canada)           V3K 6V2
(Address of principal executive offices)              (Zip Code)

Issuer's telephone number 604-525-2386.

Securities registered under Section 12 (b) of the Act:

         Title of each class         Name of exchange on which
         to be registered            each class is to be registered

            None                              None

Securities registered under Section 12(g) of the Act:

Common Stock
(Title of Class)

Check whether issuer (1) filed all reports to be filed by Section 13 or
15(d) of the Exchange Act during the past 12 months (or such shorter
period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.
(1). Yes: X  No:
(2). Yes: X  No:

The number of shares issued and outstanding of issuer's common stock,
$.001 par value, as of March 31, 2000 was 20,403,257.

Transitional Small Business Issuer Format (Check One):
Yes:      No:  X
PART I - FINANCIAL INFORMATION
INDEX

Item 1. Financial Statements.                                         Page No.
       -Consolidated Condensed Balance Sheet as of
        March 31, 2000 (unaudited) and December 31, 1999 (audited).       3
       -Consolidated Condensed Statement of Operations for the
        Three Months Ended March 31, 2000 and 1999 (unaudited).           4
       -Consolidated Condensed Statement of Stockholders
        Equity for the Three Months Ended
        March 31, 2000 (unaudited).                                       6
       -Consolidated Condensed Statement of Cash Flows
        for the Three Months Ended March 31, 2000
        and 1999 (unaudited).                                             7
       -Notes to Financial Statements.                                    8
Item 2. Management's Discussion and Analysis.                            10
PART II - OTHER INFORMATION
Item 1. Legal Proceedings.                                               11
Item 2. Changes in Securities.                                           11
Item 3. Defaults upon Senior Securities.                                 11
Item 4. Submission of Matters to Vote of Securityholders.                11
Item 5. Other Information.                                               11
Item 6. Exhibits and Reports on Form 8-K.                                12
Signatures                                                               12



                          AVANI INTERNATIONAL GROUP INC.
                                 AND SUBSIDIARIES
                           CONSOLIDATED BALANCE SHEETS
                                  (UNAUDITED)


                                                 March 31,         December 31,
                                                      2000                 1999
                                                ___________        _____________
           ASSETS

CURRENT ASSETS
    Cash                                        $   649,319         $   954,606
    Accounts receivable, net                         81,714              62,419
    Goods and services tax receivable                18,117              20,675
    Inventory                                        51,903              65,078
    Prepaid expenses                                 16,680              12,874
    Equipment held for resale                       401,025                   -
                                                ____________       _____________
TOTAL CURRENT ASSETS                              1,218,758           1,115,652
                                                _____________      _____________

PROPERTY, PLANT AND EQUIPMENT - Net               1,577,215           2,027,440
                                                _____________      _____________

OTHER ASSETS
   Security deposits                                 10,690              10,709
   Trademarks and licenses                           15,295              15,318
                                                _____________      _____________
                                                     25,985              26,027
                                                _____________      _____________

TOTAL ASSETS                                     $2,821,958          $3,169,119
                                                =============      =============
        LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
    Loans payable stockholders                   $   79,587          $  109,521
    Current portion of long-term debt                 7,969               7,865
    Accounts payable and accruals                    95,015             144,632
    Wages and benefits payable                       22,907              23,548
    Unearned income                                  18,701              15,542
    Bottle and cooler deposits                      100,108             107,915
                                                 ___________       _____________

TOTAL CURRENT LIABILITIES                           324,287             409,023

LONG-TERM DEBT - Net of current portion             421,389             424,074
                                                 ___________       _____________

TOTAL LIABILITIES                                   745,676             833,097
                                                 ___________       _____________

COMMITMENTS AND CONTINGENCIES

         STOCKHOLDERS' EQUITY

COMMON STOCK, $.001 par value, 25,000,000 shares
   authorized; 20,403,257 and 20,233,257 shares
   issued and outstanding                            20,403              20,233

COMMON STOCK DISCOUNT                               (55,000)            (55,000)

WARRANTS OUTSTANDING                                547,114             547,114

ADDITIONAL PAID-IN CAPITAL                        5,823,523           5,789,693

ACCUMULATED DEFICIT                              (4,059,628)         (3,804,861)

ACCUMULATED OTHER COMPREHENSIVE LOSS               (200,130)           (161,157)
                                                ____________        ____________

TOTAL STOCKHOLDERS' EQUITY                        2,076,282           2,336,022
                                                ____________        ____________
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY       $2,821,958          $3,169,119
                                                ============        ============


                                See the accompanying notes.
                                           - 3 -


                                 AVANI INTERNATIONAL GROUP INC.
                                        AND SUBSIDIARIES
                        CONSOLIDATED CONDENSED STATEMENTS OF OPERATIONS
                           THREE MONTHS ENDED MARCH 31, 2000 AND 1999
                                         (UNAUDITED)



                                                      2000             1999
                                                   ___________     ____________
REVENUE
   Bottled water and supply sales                  $   99,629        $ 166,404
   Cooler and equipment sales                           3,837            1,432
   Cooler rentals                                       2,128           10,662
                                                   ___________      ____________
                                                      105,594          178,498
                                                   ___________      ____________

COST OF GOODS SOLD
    Cost of goods sold (excluding depreciation)        74,286           84,869
    Depreciation                                       32,832           21,535
                                                   ___________       ___________
                                                      107,118          106,404
                                                   ___________       ___________

GROSS PROFIT (LOSS)                                    (1,524)          72,094
                                                   ___________       ___________

OPERATING EXPENSES
    General and administrative                        216,261          140,592
    Marketing                                          41,202           16,378
                                                   ___________       ___________
                                                      257,463          156,970
                                                   ___________       ___________

LOSS FROM OPERATIONS                                 (258,987)         (84,876)
                                                   ___________       ___________

OTHER INCOME (EXPENSE)
    Other                                               2,011              611
    Interest income                                     9,805                -
    Interest expense                                   (7,596)          (8,327)
                                                   ___________       ___________
                                                        4,220           (7,716)
                                                   ___________       ___________


NET LOSS                                           $ (254,767)       $ (92,592)
                                                   ============      ===========

BASIC AND DILUTED LOSS PER COMMON SHARE               $(0.01)          $(0.01)
                                                   ============      ===========

WEIGHTED AVERAGE NUMBER OF SHARES                  20,403,257        11,608,257
                                                   ============      ===========

                              See the accompanying notes.
                                          - 4 -


                            AVANI INTERNATIONAL GROUP INC.
                                    AND SUBSIDIARIES
                     CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY
                            THREE MONTHS ENDED MARCH 31, 2000
                                       (UNAUDITED)
                                      PAGE 1 OF 2





                                   Common Stock          Common
                            _______________________       Stock       Warrants
                                 Shares     Amount      Discount     Outstanding
                             ___________   ________    __________    ___________

BALANCE,
DECEMBER 31, 1999 (Audited)   20,233,257    $20,233     $(55,000)       $547,114

ISSUANCE OF COMMON STOCK         170,000        170                            -

NET LOSS                               -          -            -               -

FOREIGN CURRENCY TRANSLATION
ADJUSTMENTS                            -          -            -               -

COMPREHENSIVE  LOSS                    -          -            -               -

                              ___________   _________   __________     _________

BALANCE,
MARCH 31, 2000                20,403,257    $20,403     $(55,000)       $547,114
                              ===========   ========    ==========     =========


                             AVANI INTERNATIONAL GROUP INC.
                                    AND SUBSIDIARIES
                     CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY
                            THREE MONTHS ENDED MARCH 31, 2000
                                       (UNAUDITED)
                                      PAGE 2 OF 2

                                                   Accumulated
                       Additional                     Other
                        Paid-in      Accumulated   Comprehensive   Comprehensive
                        Capital        Deficit         Loss             Loss
                    ______________  _____________  ______________  _____________

BALANCE,
DECEMBER 31,1999
  (audited)            $5,789,693    $(3,804,361)    $(161,157)      $       -


ISSUANCE OF
  COMMON STOCK             33,830              -             -               -

NET LOSS                        -       (254,767)            -        (254,767)

FOREIGN CURRENCY
  TRANSLATION ADJUSTMENTS       -              -       (38,973)        (38,973)
                                                                      __________
COMPREHENSIVE LOSS              -              -             -       $(293,740)
                      ____________   ____________   ____________      ==========

BALANCE
MARCH 31,2000          $5,823,523    $(4,059,628)    $(200,130)
                      ============   ============   =============


                               See the accompanying notes.
                                         - 5 -

                               AVANI INTERNATIONAL GROUP INC.
                                    AND SUBSIDIARIES
                     CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS
                       THREE MONTHS ENDED MARCH 31, 2000 AND 1999
                                     (UNAUDITED)




                                                      2000              1999
                                                  ___________        __________
OPERATING ACTIVITIES
    Net loss                                       $(254,767)        $ (92,592)
    Adjustments to reconcile net loss to
     net cash used in operating activities
      Depreciation and amortization                   45,720            33,627
      Issuance of common stock for consulting fees    34,000                 -
      (Increase) decrease in assets
         Accounts receivable                         (16,881)          (34,812)
         Inventory                                    13,109            (7,382)
         Prepaid expenses                             (3,810)            6,111
      Increase (decrease) in liabilities
         Accounts payable and accruals               (50,158)          (26,411)
         Unearned income and deposits                 (4,402)              192
                                                   __________        ___________

  Net cash used in operating activities             (237,189)         (121,267)
                                                   __________        ___________

INVESTING ACTIVITIES
  Acquisition of property, plant and equipment             -            (4,008)
                                                   __________        ___________

FINANCING ACTIVITIES
  Proceeds from mortgages payable                          -            63,955
  Payments of mortgages payable                       (1,739)                -
  Repayment of stockholder loans                     (29,554)                -
                                                   ___________       ___________
Net cash provided by (used in) financing activities  (31,293)           63,955
                                                   ___________       ___________
EFFECT OF EXCHANGE RATES ON CASH                     (36,805)           (7,357)
                                                   ___________       ___________
NET DECREASE IN CASH                                (305,287)          (68,677)
                                                   ___________       ___________
CASH - BEGINNING OF PERIOD                           954,606           103,428
                                                   ___________       ___________
CASH - END OF PERIOD                               $ 649,319           $34,751
                                                   ===========       ===========
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
  Cash paid for:
      Interest                                     $   7,596           $ 8,327
                                                   ===========       ===========
      Income taxes                                 $       -           $     -
                                                   ===========       ===========




                             See the accompanying notes.
                                         - 6 -


                            AVANI INTERNATIONAL GROUP INC.
                                   AND SUBSIDIARIES
                 NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS
                                 MARCH 31, 2000 AND 1999



NOTE 1 - INTERIM FINANCIAL INFORMATION

The financial statements  of Avani International Group, Inc. and Subsidiaries
the 'company') as of March 31, 2000, and for the three months ended March 31,
2000 and 1999 and related footnote information are unaudited. All adjustments
(consisting only  of normal  recurring  adjustments) have been made which, in
the opinion of management, are necessary for a fair presentation.  Results of
operations  for  the  three  months  ended  March  31, 2000  and 1999 are not
necessarily indicative  of  the  results  that may be expected for any future
period.  The  balance sheet at December 31, 1999 was derived from the audited
financial statements for the year ended December 31, 1999.

Certain  information and footnote disclosures, normally included in financial
statements   prepared  in  accordance  with  generally   accepted  accounting
principles, have been omitted.   These financial statements should be read in
conjunction  with   the  financial  statements  and  notes for the year ended
December 31, 1999, included in the Form 10-KSB of the Company for such period.


NOTE 2 - BASIS OF PRESENTATION

The  consolidated  condensed financial statements include the accounts of the
Company  and  its  subsidiaries.   All  material  intercompany  balances  and
intercompany transactions have been eliminated.


NOTE 3 - COMPREHENSIVE INCOME

The  Company  adopted  Statement  of Financial  Accounting Standards No. 130,
Comprehensive Income for the first quarter of fiscal year 1998. Comprehensive
income is a more inclusive  financial  reporting  methodology  that  includes
disclosure of certain financial information that historically  has  not  been
recognized in  the  calculation of net income.   Comprehensive income (loss),
representing foreign  currency  translation  adjustments for the three months
ended March 31, 2000 and 1999 was $(38,973) and $12,161.


NOTE 4 - MAJOR CUSTOMER AND SUPPLIER

In  each period the Company sold a substantial portion of its products to one
customer.  During the three months ended March 31, 2000 and 1999, sales to an
Australian  customer  aggregated  $21,552 and $33,984.  At March 31, 2000 and
1999, there were no  amounts  due  from  these  customers  included  in trade
accounts receivable.

During the three months  ended March 31, 2000 and 1999, the Company purchased
approximately 27% and 47%  of  its materials from one supplier.  At March 31,
2000 and 1999 there were no amounts due to  that  supplier.   If the supplier
ceased doing business  with  the  Company,  management  believes  that  other
sources of material are available.


NOTE 5 - COMMON STOCK

The  Company issued  170,000 shares valued at $34,000 for consulting services
during the three months ended March 31, 2000.

                                  - 7 -


	                AVANI INTERNATIONAL GROUP INC.
	                      AND SUBSIDIARIES
	      NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS
	                    MARCH 31, 2000 AND 1999




NOTE 6 - JOINT VENTURE AGREEMENT

The  Company  entered into an agreement on February 18, 2000 with a Malaysian
company, Avani 02 Water SDN.BHD ('AOW'), whereby AOW would have the exclusive
right and  license  to produce  and  sell  the Company's proprietary enriched
water products.  In return AOW would pay the Company a royalty of 2% of gross
revenue, a license fee of  $500,000  per  production facility, 20% of the net
profits of AOW and purchase the equipment supplied by the Company.

The  royalty  will  initially be payable within 60 days of preparation of the
annual audited financial  statements;  however,  once  AOW  has completed one
profitable year, the royalty will be calculated quarterly and will be payable
within 60 days of the end of each year.

The  licensing  fee  is  payable  on  or  before  6 months from the date each
facility is commissioned and begins production.


NOTE 7 - FINANCIAL CONSULTING AGREEMENT

On March 23, 2000, the Company entered into a financial consulting arrangement
with SJH Corporate Services, Inc. ('SJH').  SJH specializes in source  funding
for  companies  in  their  infancy  stage,  as  well as  introducing potential
distributors for products.   The  company  has  granted SJH  a stock option to
acquire 3,200,000 shares of common stock of Avani with the following terms:

      1) Exercise price per share is $.20.
      2) The option shares must be exercised on or before each respective date,
         in the increments stated below:

               Date                      Number of Option Shares
          _______________                _______________________
           June 30, 2000                        250,000
           July 31, 2000                        250,000
         August 30, 2000                      1,000,000
      September 30, 2000                        250,000
       November 30, 2000                      1,250,000
       December 31, 2000                        200,000



NOTE 8 - MANAGEMENT'S PLANS

The Company has incurred substantial recurring losses from operations.  This
condition  raises substantial doubt about its ability to continue as a going
concern.   For  the three months ended March 31, 2000 the Company incurred a
net loss of $254,767 and has an accumulated deficit of $4,059,628.

                                    - 8 -


                  	    AVANI INTERNATIONAL GROUP INC.
	                             AND SUBSIDIARIES
	          NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS
                                MARCH 31, 2000 AND 1999





NOTE 9 - MANAGEMENT'S PLANS (Continued)

In  view  of the matters described above, the continuation of the Company is
dependent on  the  Company's ability to meet its cash flow requirements on a
continuing basis and  to succeed in its future operations.  The consolidated
financial  statements  do  not  include  any  adjustments  relating  to  the
recoverability and classification of recorded asset amounts  or amounts  and
classification of liabilities that might be necessary should  the Company be
unable to continue in the normal course of business.

While the Company is expected to be able to meet its current obligations, its
future  is  dependent  on  the  ability  to  obtain  capital infusions and/or
profitable operations.

In  an  effort  to  improve  its  operations, management is in the process of
instituting certain revenue enhancing  measures,  including the establishment
of  another  manufacturing facility in Malaysia, and the expansion to
other international markets.



                                     - 9 -

Item 2. Management's Discussion and Analysis.
The following discusses the financial results and position of the consolidated
accounts of the  Company  and  its  wholly owned subsidiaries for the  periods
indicated.

Results of Operations

Three Months Ended March 31, 2000 compared with Three  Months  Ended  March 31,
1999.

Revenues for the three months ended  March 31, 2000  were $105,594 representing
a decrease of  40.84%  from  revenues of  $178,498 for the same period in 1999.
The  decrease  for  the  period was  due  to  reduction  of international sales
caused  principally  by  the  loss of  a Taiwanese  distributor  as  previously
reported  and  the  reduction of sales to  an  Australian distributor, and to a
lesser  extent  by  reduced  domestic sales.   Revenues  for  the  three  month
period in 2000 consisted sales of $99,629 in water and supply sales (a decrease
of 40.13% from $166,404  for the prior period), $3,837 in  cooler and equipment
sales (an increase  of 167.95% from  $1,432 for the prior period) and $2,128 in
cooler rentals (a decrease of 80.04% from $10,662 for the prior period). Of the
total revenue for the three month  period in 2000, $21,552  (or 20.42% of total
sales) represented sales to an Australian  distributor.  This amount represents
a decrease of  36.58%  from sales of $33,984 to the Australian distributor for
the prior period.  Increase income earned on investment of cash $9,805 for the
three month period in 2000 contrasted with $-0- for the prior period.  The
increase is due placements that occurred in 1999.

Cost of sales for the three month  period in 2000 totaled $107,118 representing
a slight increase from $106,404 for the same  period  in  1999. Cost  of  goods
sold  for the three month  period as a percentage of sales  was 101.44% for the
2000  period  representing  an  increase  of  42.34% from 59.1% for  the  prior
period. The percentage increase is a result of the reduction of revenues for the
quarter,  coupled  with  an increase  in depreciation  and a less than pro-rata
reduction in cost of sales.  Cost of sales for  the three month period  in 2000
consisted of $74,286 in bottled  water, supplies, coolers and related equipment
(a decrease of 12.47%  from  $84,869  for  the  prior  period)  and  $32,832 in
depreciation (an increase of 54.79% from 21,210 for  the prior  period).  Gross
profit for the  three  month period in 2000 was $(1,524), compared with $72,094
for the same period in 1999.

                                     - 10 -

General and administrative expenses which includes administrative salaries and
overhead for the three month period in  2000  totaled  $216,261  compared with
$140,592 for the same period in 1999.  The  increase  of 53.82% for  the three
month period in  2000 is  due to the hiring of  additional  in-house  marketing
personnel, the accrual of certain  benefits, the  settlement of  a lawsuit  and
related legal costs, and increased travel expenses.  Marketing expenses totaled
$41,202 for the three month period in 2000 representing  an increase of 151.57%
from $16,378 for  the  prior  period.   The increase in  marketing  expenses is
due to increased promotional expenses associated  with  its  overseas  markets.
Interest expense in connection with the Company for the three  month  period in
2000 representing a  decrease of 8.78% from $8,327 for the  prior  period.  Net
loss for the three month  period in 2000 was $254,767 compared with a  net loss
of $92,592 for the prior period.

Liquidity and Capital Resources

Since its  inception,  the  Company  has financed its operations  through  the
private  placement of its  common  stock.  During  1999,  the  Company  raised
approximately $1,450,000 net of offering costs  from  the private placement of
its common stock.

As  of March  31, 2000,  the Company  had  working  capital  in  the amount of
$894,471(of which $401,025 is  equipment  held  for resale in  accordance with
the  Company's Malaysian joint venture  agreement). The  Company  continues to
experience  difficulties  in establishing any meaningful distribution channels,
and, as a result  continues to  experience significant losses from  operations.
The  Company  is  uncertain as  to  when it will achieve profitable operations.
Until such  time  as it  achieve profitability for which no  assurances  can be
given,  the  Company intends to  finance its  ongoing  operations  through  the
private   placement of  its  capital  stock  or  though  debt  financing.   The
Company  has  no  commitments  for  any  such financing.  No  assurances can be
given that the Company will be successful in these endeavors.   If  the Company
is  unsuccessful in  these  endeavors, such event will have  a material adverse
impact on Company.

In  March 2000, the Company  entered into two  agreements with  an unaffiliated
company  to  identify  potential  sources  of  capital and  to provide investor
relations services.  The  Company granted 3,200,000  stock options to the third
party  at an option  price of  $0.20  per share.  The  options  are exercisable
monthly on or before the end of each calendar month from June to December  2000
in  the following respective monthly  increments; 250,000,  250,000, 1,000,000,
250,000,  1,250,000  and  200,000.  In  the event an increment is not exercised
by  any  such  respective   date,  the  remaining  unexercised  options  expire
automatically.

Property, plant and  equipment,  net of accumulated depreciation, totaled
$1,577,215  on  March 31, 2000.   Property, plant  and  equipment, net of
accumulated depreciation, totaled $2,027,440 on December 31,  1999.


                                        -11-


Forward Looking Statements.  Certain  of  the  statements  contained  in this
Quarterly Report on Form 10-QSB includes "forward looking statements"  within
the meaning of Section 21E of the Securities Exchange Act of 1934, as amended
("Exchange Act").  See  the  Company's  Annual  Report on Form 10-KSB for the
period   ending  December  31, 1999  for   additional  statements  concerning
operations and future capital requirements.

Certain risks exist with respect to the Company and its business, which risks
include the lack of profitable operations, limited distribution channels, and
the need for additional capital to sustain operations.  Readers  are urged to
refer to the section entitled "Cautionary Statements  in the  Company's  Form
10-KSB  for  the period ended December 31, 1999  and elsewhere therein for  a
broader  discussion of such risks and uncertainties.

Part II OTHER INFORMATION
Item 1. Legal Proceedings.
None

Item 2. Changes in Securities.
None

Item 3. Defaults upon Senior Securities.
None

Item 4. Submission of Matters to a Vote of Securityholders.
None

Item 5. Other Information.
None

Item 6. Exhibits.
(a). Furnish the Exhibits required by Item 601 of Regulation S-B.

Exhibit 27.1 - Financial Data Schedule

(b) Reports on Form 8-K.
None.

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                               AVANI INTERNATIONAL GROUP, INC.

Date: May 16, 2000          /s/Dennis Robinson
                               Dennis Robinson
                               Treasurer and
                               Chief Accounting Officer






                                       -12-





SCHEDULE 27.1
FINANCIAL DATA SCHEDULE


ART.5 FDS FOR 1st QUARTER 10-Q

Multiplier  1,000


PERIOD TYPE                                   3 MONTHS
FISCAL YEAR END                               DEC-31-1999
PERIOD END                                    MAR-31-2000
CASH                                          649
SECURITIES                                    0
RECEIVABLES                                   82
ALLOWANCES                                    0
INVENTORY                                     52
CURRENT-ASSETS                                1,219
PP&E                                          2,098
DEPRECIATION                                  521
TOTAL ASSETS                                  2,822
CURRENT-LIABILITIES                           324
BONDS                                         0
COMMON                                        20
PREFERRED-MANDATORY                           0
PREFERRED                                     0
OTHER-SE                                      2,056
TOTAL-LIABILITIES-AND-EQUITY                  2,822
SALES                                         106
TOTAL-REVENUES                                106
CGS                                           107
TOTAL-COST                                    364
OTHER-EXPENSES                                (12)
LOSS-PROVISION                                0
INTEREST-EXPENSE                              8
INCOME-PRETAX                                 (255)
INCOME-TAX                                    0
INCOME-CONTINUING                             (255)
DISCONTINUED                                  0
EXTRAORDINARY                                 0
CHANGES                                       0
NET-INCOME                                    (255)
EPS-PRIMARY                                   (.01)
EPS-DILUTED                                   (.01)