<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FINANCIAL
STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 1997 AND THE NINE MONTH PERIOD ENDED
JUNE 30, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<RESTATED>
<CIK> 0001041588
<NAME> ACCESS POWER, INC.
       
                                                  
<PERIOD-TYPE>                   YEAR                    9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1998
<PERIOD-START>                             JAN-01-1997             JAN-01-1998
<PERIOD-END>                               DEC-31-1997             SEP-30-1998
<CASH>                                          54,086                  28,904
<SECURITIES>                                         0                       0
<RECEIVABLES>                                   33,692                  54,838
<ALLOWANCES>                                         0                       0
<INVENTORY>                                          0                  30,000
<CURRENT-ASSETS>                                87,778                 113,742
<PP&E>                                         416,439               1,520,330
<DEPRECIATION>                                  23,847                 227,623
<TOTAL-ASSETS>                                 497,204               1,416,772
<CURRENT-LIABILITIES>                           10,486               1,334,802
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       1
<PREFERRED>                                          0                       0
<COMMON>                                        11,484                  11,784
<OTHER-SE>                                     475,234                  70,185
<TOTAL-LIABILITY-AND-EQUITY>                   497,204               1,416,772
<SALES>                                              0                 212,092
<TOTAL-REVENUES>                                     0                 254,181
<CGS>                                                0                 152,920
<TOTAL-COSTS>                                        0                 152,920
<OTHER-EXPENSES>                               426,156               1,578,707
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                                 282                 117,708
<INCOME-PRETAX>                              (426,438)             (1,594,748)
<INCOME-TAX>                                         0                       0
<INCOME-CONTINUING>                          (426,438)             (1,594,748)
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                 (426,438)             (1,594,718)
<EPS-PRIMARY>                                   (0.04)                  (0.14)
<EPS-DILUTED>                                   (0.04)                  (0.14)