
<TABLE> <S> <C>

<ARTICLE> 5
<CIK> 0000945828
<NAME> AMERICAN TIRE CORPORATION
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          JUN-30-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                         727,881
<SECURITIES>                                         0
<RECEIVABLES>                                   85,956
<ALLOWANCES>                                         0
<INVENTORY>                                    281,241
<CURRENT-ASSETS>                             1,135,017
<PP&E>                                       1,003,469
<DEPRECIATION>                               (119,988)
<TOTAL-ASSETS>                               3,891,543
<CURRENT-LIABILITIES>                          115,162
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     5,452,042
<OTHER-SE>                                 (1,675,661)
<TOTAL-LIABILITY-AND-EQUITY>                 3,891,543
<SALES>                                         25,637
<TOTAL-REVENUES>                                25,637
<CGS>                                            8,439
<TOTAL-COSTS>                                  791,473
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              24,508
<INCOME-PRETAX>                              (798,783)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                 13,492
<CHANGES>                                            0
<NET-INCOME>                                 (785,291)
<EPS-PRIMARY>                                   (0.19)
<EPS-DILUTED>                                   (0.19)
        

</TABLE>
