<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
EMAILTHATPAYS.COM, INC. AND SUBSIDIARIES FORM 10-QSB FINANCIAL STATEMENTS FOR
THE THREE MONTHS ENDED MARCH 31, 2000
</LEGEND>

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               MAR-31-2000
<CASH>                                         607,904
<SECURITIES>                                         0
<RECEIVABLES>                                  128,065
<ALLOWANCES>                                   (2,648)
<INVENTORY>                                          0
<CURRENT-ASSETS>                               750,629
<PP&E>                                         252,122
<DEPRECIATION>                                 (43,350)
<TOTAL-ASSETS>                                 959,401
<CURRENT-LIABILITIES>                          236,683
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        44,515
<OTHER-SE>                                     521,558
<TOTAL-LIABILITY-AND-EQUITY>                   959,401
<SALES>                                        232,925
<TOTAL-REVENUES>                               232,925
<CGS>                                          187,164
<TOTAL-COSTS>                                  187,164
<OTHER-EXPENSES>                               546,993
<LOSS-PROVISION>                             (501,232)
<INTEREST-EXPENSE>                               8,999
<INCOME-PRETAX>                              (510,231)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (510,231)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (510,231)
<EPS-BASIC>                                     (0.06)
<EPS-DILUTED>                                   (0.06)