<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF SHOWPOWER, INC. FOR THE NINE MONTHS AND THREE MONTHS
ENDED SEPTEMBER 30, 1998, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                         0000828360
<NAME>                        SHOWPOWER, INC.
<MULTIPLIER>                                   1
<CURRENCY>                                     U.S. Dollar
       
<S>                             <C>                          <C>
<PERIOD-TYPE>                         9-MOS                        3-MOS
<FISCAL-YEAR-END>               DEC-31-1998                  DEC-31-1998
<PERIOD-START>                  JAN-01-1998                  JUL-01-1998
<PERIOD-END>                    SEP-30-1998                  SEP-30-1998
<EXCHANGE-RATE>                       1.000                        1.000
<CASH>                            5,551,511                    5,551,511
<SECURITIES>                              0                            0
<RECEIVABLES>                     2,640,378                    2,640,378
<ALLOWANCES>                              0                            0
<INVENTORY>                               0                            0
<CURRENT-ASSETS>                  8,482,307                    8,482,307
<PP&E>                           18,947,099                   18,947,099
<DEPRECIATION>                   (5,167,037)                  (5,167,037)
<TOTAL-ASSETS>                   23,852,801                   23,852,801
<CURRENT-LIABILITIES>             3,273,154                    3,273,154
<BONDS>                           1,757,443                    1,757,443
<PREFERRED-MANDATORY>                     0                            0
<PREFERRED>                               0                            0
<COMMON>                         19,644,116                   19,644,116
<OTHER-SE>                       (1,941,416)                  (1,941,416)
<TOTAL-LIABILITY-AND-EQUITY>     23,852,801                   23,852,801
<SALES>                          16,579,925                    6,723,495
<TOTAL-REVENUES>                 16,579,925                    6,723,495
<CGS>                             9,663,129                    3,965,622
<TOTAL-COSTS>                     5,610,058                    1,841,543
<OTHER-EXPENSES>                          0                            0
<LOSS-PROVISION>                          0                            0
<INTEREST-EXPENSE>                  210,541                      (37,726)
<INCOME-PRETAX>                   1,096,197                      954,056
<INCOME-TAX>                      1,205,484                      394,531
<INCOME-CONTINUING>                       0                            0
<DISCONTINUED>                            0                            0
<EXTRAORDINARY>                           0                            0
<CHANGES>                                 0                            0
<NET-INCOME>                       (120,899)                     547,913
<EPS-PRIMARY>                         (0.05)                        0.17
<EPS-DILUTED>                         (0.05)                        0.16
        


</TABLE>