<ARTICLE> 5 <CIK> 0001096781 <NAME> E-XACT TRANSACTIONS LTD <MULTIPLIER> 1 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JUL-01-2000 <PERIOD-END> SEP-30-2000 <EXCHANGE-RATE> 1 <CASH> 21,162 <SECURITIES> 0 <RECEIVABLES> 119,020 <ALLOWANCES> 6,500 <INVENTORY> 0 <CURRENT-ASSETS> 147,603 <PP&E> 294,387 <DEPRECIATION> 88,480 <TOTAL-ASSETS> 353,510 <CURRENT-LIABILITIES> 429,973 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 8,502 <OTHER-SE> (84,965) <TOTAL-LIABILITY-AND-EQUITY> 353,510 <SALES> 184,719 <TOTAL-REVENUES> 184,719 <CGS> 87,575 <TOTAL-COSTS> 2,771,948 <OTHER-EXPENSES> (102,245) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 2,213 <INCOME-PRETAX> (2,574,772) <INCOME-TAX> (58,724) <INCOME-CONTINUING> (2,516,048) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (2,516,048) <EPS-BASIC> (.32) <EPS-DILUTED> (.32)