<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
EMAILTHATPAYS.COM, INC. AND SUBSIDIARIES FORM 10-QSB FINANCIAL STATEMENTS FOR
THE NINE MONTHS ENDED SEPTEMBER 30, 1999
</LEGEND>

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                             587
<SECURITIES>                                         0
<RECEIVABLES>                                  121,433
<ALLOWANCES>                                   (58,500)
<INVENTORY>                                          0
<CURRENT-ASSETS>                               569,598
<PP&E>                                       1,305,650
<DEPRECIATION>                               2,762,798
<TOTAL-ASSETS>                                 851,898
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         4,990
<OTHER-SE>                                   1,888,630
<TOTAL-LIABILITY-AND-EQUITY>                 2,762,798
<SALES>                                        879,891
<TOTAL-REVENUES>                               879,891
<CGS>                                           67,773
<TOTAL-COSTS>                                   67,773
<OTHER-EXPENSES>                             1,417,666
<LOSS-PROVISION>                             (605,568)
<INTEREST-EXPENSE>                              91,491
<INCOME-PRETAX>                              (696,955)
<INCOME-TAX>                                 (261,000)
<INCOME-CONTINUING>                          (435,995)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                              (425,840)
<CHANGES>                                            0
<NET-INCOME>                                  (10,155)
<EPS-BASIC>                                   (0.02)
<EPS-DILUTED>                                   (0.02)