
<TABLE> <S> <C>

<ARTICLE> 5
<CIK> 0000945828
<NAME> AMERICAN TIRE CORPORATION

<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          JUN-30-1998
<PERIOD-END>                               JUN-30-1998
<CASH>                                         278,822
<SECURITIES>                                         0
<RECEIVABLES>                                   93,434
<ALLOWANCES>                                         0
<INVENTORY>                                    138,852
<CURRENT-ASSETS>                               684,160
<PP&E>                                       1,384,272
<DEPRECIATION>                               (301,686)
<TOTAL-ASSETS>                               1,823,142
<CURRENT-LIABILITIES>                        1,515,450
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     6,829,913
<OTHER-SE>                                 (6,522,221)
<TOTAL-LIABILITY-AND-EQUITY>                 1,823,142
<SALES>                                        373,247
<TOTAL-REVENUES>                                     0
<CGS>                                          266,874
<TOTAL-COSTS>                                2,194,322
<OTHER-EXPENSES>                             1,830,375
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             349,505
<INCOME-PRETAX>                            (4,267,829)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                          188
<NET-INCOME>                               (4,267,641)
<EPS-BASIC>                                     (1.20)
<EPS-DILUTED>                                   (1.20)


</TABLE>
