Galacticomm Technologies Inc - SB-2 - On 11/7/97
              Document 55 of 55 - EX-27 - Financial Data Schedule
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<ARTICLE>                     5

                                                           
<PERIOD-TYPE>                   6-MOS                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996             DEC-31-1996
<PERIOD-START>                             JAN-01-1997             JAN-01-1996
<PERIOD-END>                               JUN-30-1997             DEC-31-1996
<CASH>                                         410,951               1,466,392
<SECURITIES>                                         0                       0
<RECEIVABLES>                                  271,785                 122,125
<ALLOWANCES>                                   148,602                  90,363
<INVENTORY>                                    133,409                  83,730
<CURRENT-ASSETS>                               790,880               1,614,875
<PP&E>                                         605,011                 583,362
<DEPRECIATION>                                 119,767                  38,793
<TOTAL-ASSETS>                               3,608,881               4,434,020
<CURRENT-LIABILITIES>                        1,428,956               2,090,455
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                           373                     342
<OTHER-SE>                                     793,759                 949,566
<TOTAL-LIABILITY-AND-EQUITY>                 3,608,881               4,434,020
<SALES>                                      1,787,879               1,692,743
<TOTAL-REVENUES>                             1,787,879               1,692,743
<CGS>                                          502,310                 758,050
<TOTAL-COSTS>                                2,842,814               2,673,699
<OTHER-EXPENSES>                              (59,837)<F1>            (30,905)
<LOSS-PROVISION>                                     0                 124,363
<INTEREST-EXPENSE>                            (84,759)                (91,217)
<INCOME-PRETAX>                            (1,079,857)             (1,041,268)
<INCOME-TAX>                                         0                       0
<INCOME-CONTINUING>                                  0                       0
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                               (1,079,857)             (1,041,268)
<EPS-PRIMARY>                                3,725,805               3,423,108
<EPS-DILUTED>                                4,401,502               2,885,273
<FN>
<F1> Amount represesnts other income.
</FN>


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Source:  SEC Info - www.secinfo.com - Fran Finnegan & Company - 12/2/07