<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS IN THE QUARTERLY REPORT ON FORM 10-QSB OF AUDIOHIGHWAY.COM FOR THE THREE MONTHS ENDED MARCH 31, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JAN-01-2000 <PERIOD-END> MAR-31-2000 <CASH> 5,331 <SECURITIES> 3,012 <RECEIVABLES> 446 <ALLOWANCES> 125 <INVENTORY> 0 <CURRENT-ASSETS> 8,901 <PP&E> 1,722 <DEPRECIATION> 460 <TOTAL-ASSETS> 11,199 <CURRENT-LIABILITIES> 1,502 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 34,593 <OTHER-SE> (25,046) <TOTAL-LIABILITY-AND-EQUITY> 11,199 <SALES> 868 <TOTAL-REVENUES> 868 <CGS> 644 <TOTAL-COSTS> 644 <OTHER-EXPENSES> 4,242 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (11) <INCOME-PRETAX> (4,007) <INCOME-TAX> 0 <INCOME-CONTINUING> (4,007) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (4,007) <EPS-BASIC> (0.65) <EPS-DILUTED> (0.65)