<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
This schedule contains summary financial information extracted from the
financial statements of Showpower, Inc. for the three months and nine months
ended September 30, 1999, and is qualified in its entirely by reference to such
financial information.
</LEGEND>
<CIK>                         828360
<NAME>                        pqqhe@v2
<MULTIPLIER>                                   1
<CURRENCY>                                     U.S. Dollars

<S>                             <C>                            <C>
<PERIOD-TYPE>                   9-MOS                          3-MOS
<FISCAL-YEAR-END>                        DEC-31-1999                 DEC-31-1999
<PERIOD-START>                           JAN-01-1998                 JUL-01-1999
<PERIOD-END>                             SEP-30-1999                 SEP-30-1999
<EXCHANGE-RATE>                                    1                           1
<CASH>                                         3,272                       3,272
<SECURITIES>                                       0                           0
<RECEIVABLES>                                  2,645                       2,645
<ALLOWANCES>                                       0                           0
<INVENTORY>                                        0                           0
<CURRENT-ASSETS>                               7,635                       7,635
<PP&E>                                        22,000                      22,000
<DEPRECIATION>                                (6,720)                     (6,720)
<TOTAL-ASSETS>                                24,423                      24,423
<CURRENT-LIABILITIES>                          4,705                       4,705
<BONDS>                                        2,294                       2,294
<PREFERRED-MANDATORY>                              0                           0
<PREFERRED>                                        0                           0
<COMMON>                                      19,824                      19,824
<OTHER-SE>                                    (3,520)                     (3,520)
<TOTAL-LIABILITY-AND-EQUITY>                  24,423                      24,423
<SALES>                                       15,055                       6,613
<TOTAL-REVENUES>                              15,055                       6,613
<CGS>                                          9,943                       4,366
<TOTAL-COSTS>                                  5,127                       1,483
<OTHER-EXPENSES>                                   0                           0
<LOSS-PROVISION>                                   0                           0
<INTEREST-EXPENSE>                              (152)                        (92)
<INCOME-PRETAX>                                  137                         856
<INCOME-TAX>                                      52                         338
<INCOME-CONTINUING>                                0                           0
<DISCONTINUED>                                     0                           0
<EXTRAORDINARY>                                    0                           0
<CHANGES>                                          0                           0
<NET-INCOME>                                      85                         535
<EPS-BASIC>                                   0.03                        0.16
<EPS-DILUTED>                                   0.02                        0.15



</TABLE>