<ARTICLE> 5
<LEGEND>
The schedule contains summary financial information extracted from the audited
financial statements of b2bstores.com Inc., as of August 31, 1999 and for the
period from June 28, 1999 (inception) to August 31, 1999, and is qualified in
its entirety by reference to such financial statements.
</LEGEND>

                           
<PERIOD-TYPE>                 2-MOS
<FISCAL-YEAR-END>             DEC-31-1999
<PERIOD-START>                JUN-28-1999
<PERIOD-END>                  AUG-31-1999
<CASH>                        669,121
<SECURITIES>                  0
<RECEIVABLES>                 0
<ALLOWANCES>                  0
<INVENTORY>                   0
<CURRENT-ASSETS>              669,121
<PP&E>                        6,809
<DEPRECIATION>                0
<TOTAL-ASSETS>                753,906
<CURRENT-LIABILITIES>         303,272
<BONDS>                       0
<PREFERRED-MANDATORY>         0
<PREFERRED>                   0
<COMMON>                      40,000
<OTHER-SE>                    410,634
<TOTAL-LIABILITY-AND-EQUITY>  753,906
<SALES>                       0
<TOTAL-REVENUES>              0
<CGS>                         0
<TOTAL-COSTS>                 2,086,866
<OTHER-EXPENSES>              0
<LOSS-PROVISION>              0
<INTEREST-EXPENSE>            0
<INCOME-PRETAX>               (2,086,866)
<INCOME-TAX>                  0
<INCOME-CONTINUING>           (2,086,866)
<DISCONTINUED>                0
<EXTRAORDINARY>               0
<CHANGES>                     0
<NET-INCOME>                  (2,086,866)
<EPS-BASIC>                 (0.56)
<EPS-DILUTED>                 (0.56)