<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF @PLAN, INC. FOR THE THREE MONTHS ENDED MARCH 31, 2000
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               MAR-31-2000
<CASH>                                      33,374,984
<SECURITIES>                                         0
<RECEIVABLES>                                3,194,360
<ALLOWANCES>                                  (214,000)
<INVENTORY>                                          0
<CURRENT-ASSETS>                            37,092,786
<PP&E>                                         559,834
<DEPRECIATION>                                 246,977
<TOTAL-ASSETS>                              38,375,411
<CURRENT-LIABILITIES>                        4,472,538
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                    41,760,501
<OTHER-SE>                                  (7,857,628)
<TOTAL-LIABILITY-AND-EQUITY>                38,375,411
<SALES>                                      2,835,298
<TOTAL-REVENUES>                             2,835,298
<CGS>                                        2,131,675
<TOTAL-COSTS>                                4,255,326
<OTHER-EXPENSES>                             2,123,651
<LOSS-PROVISION>                               214,000
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                               (941,251)
<INCOME-TAX>                                    18,624
<INCOME-CONTINUING>                           (959,875)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (959,875)
<EPS-BASIC>                                       (.09)
<EPS-DILUTED>                                     (.09)