<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>
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<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
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<PP&E>                                           1,722
<DEPRECIATION>                                     460
<TOTAL-ASSETS>                                  11,199
<CURRENT-LIABILITIES>                            1,502
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
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<COMMON>                                        34,593
<OTHER-SE>                                    (25,046)
<TOTAL-LIABILITY-AND-EQUITY>                    11,199
<SALES>                                            868
<TOTAL-REVENUES>                                   868
<CGS>                                              644
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<OTHER-EXPENSES>                                 4,242
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