<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 nine months ended September 30, 1999 and is qualified in its entirety by
reference to such financial statements.
</LEGEND>

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                          16,747
<SECURITIES>                                         0
<RECEIVABLES>                                      548
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                18,174
<PP&E>                                             730
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                  19,529
<CURRENT-LIABILITIES>                            1,751
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        32,915
<OTHER-SE>                                       4,194
<TOTAL-LIABILITY-AND-EQUITY>                    19,529
<SALES>                                          1,027
<TOTAL-REVENUES>                                 1,027
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                 7,690
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 149
<INCOME-PRETAX>                                  6,814
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                              6,814
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     6,814
<EPS-BASIC>                                     (1.30)
<EPS-DILUTED>                                   (1.30)