<SUBMISSION>
<SECRELEASE-DATETIME>		19970407-140759	 ⇐ Metadata from SEC Info (ET)
<SECWEBSITE-DATETIME>		19970407-140759	 ⇐ Metadata from SEC Info (ET)
<ACCESSION-NUMBER>		0000950150-97-000501
<TYPE>				S-8
<PUBLIC-DOCUMENT-COUNT>		3
<FILING-DATE>			19970404
<EFFECTIVENESS-DATE>		19970404
<SROS>				NASD

<FILER>
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<CONFORMED-NAME>		COSMETIC GROUP USA INC /CA/
<CIK>				0000867028
<ASSIGNED-SIC>			2844
<IRS-NUMBER>			954040591  ⇒ 95-4040591
<STATE-OF-INCORPORATION>	CA
<FISCAL-YEAR-END>		1231
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<FILING-VALUES>
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<FILE-NUMBER>			333-24535
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<BUSINESS-ADDRESS>
<STREET1>			11312 PENROSE ST
<CITY>				SUN VALLEY
<STATE>				CA
<ZIP>				91352
<PHONE>				8187672889
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>			11312 PENROSE STREET
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<STATE>				CA
<ZIP>				91352
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<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>		K7 CAPITAL CORP
<DATE-CHANGED>			19930328
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<DOCUMENT>
<TYPE>		S-8
<SEQUENCE>	1
<DESCRIPTION>	FORM S-8 REGISTRATION STATEMENT
<TEXT>
       Show <TEXT>: 378 lines (widest: 91 characters) - 18K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		EX-5.1
<SEQUENCE>	2
<DESCRIPTION>	OPINION OF LAW OFFICES OF WILLIAM B. BARNETT
<TEXT>
       Show <TEXT>: 88 lines (widest: 79 characters) - 5K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		EX-24.2
<SEQUENCE>	3
<DESCRIPTION>	CONSENT OF ERNST & YOUNG LLP
<TEXT>
       Show <TEXT>: 17 lines (widest: 79 characters) - 695 bytes  
</TEXT>
</DOCUMENT>

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