<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)