Form: 10SB12G/A

Registration of securities for small business [Section 12(g)]

November 1, 1999

FDS --

Published on November 1, 1999

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.




EXHIBIT 27
5

(Replace this text with the legend)

0001074828
Cigar King
1
U.S. Dollars


6-MOS
SEP-30-1999
APR-30-1999
1.000
$11,170
0
128
0
0
11,298
50,000
0
61,298
(4,273)
0
0
0
(81,400)
24,375
(61,298)
0
0
0
24,375
0
0
0
0
0
0
0
0
0
(24,375)
0
0