
<TABLE> <S> <C>

<ARTICLE> 5
<CIK> 0000945828
<NAME> AMERICAN TIRE CORPORATION
       
<S>                             <C>
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<PERIOD-START>                             JUL-01-1996
<PERIOD-END>                               JUN-30-1997
<CASH>                                         501,449
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<EPS-PRIMARY>                                   (0.33)
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</TABLE>
