<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF PENN-AKRON CORPORATION FOR THE NINE MONTHS ENDED
SEPTEMBER 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                         159,248
<SECURITIES>                                         0
<RECEIVABLES>                                9,202,228
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                             9,638,365
<PP&E>                                          39,808
<DEPRECIATION>                                   7,365
<TOTAL-ASSETS>                              10,452,207
<CURRENT-LIABILITIES>                        9,674,818
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        32,925
<OTHER-SE>                                     496,467
<TOTAL-LIABILITY-AND-EQUITY>                10,452,207
<SALES>                                              0
<TOTAL-REVENUES>                             6,376,017
<CGS>                                                0
<TOTAL-COSTS>                                6,211,671
<OTHER-EXPENSES>                             1,237,895
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                             (1,073,549)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                         (1,073,549)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                (1,073,549)
<EPS-BASIC>                                      (0.04)
<EPS-DILUTED>                                    (0.04)