<ARTICLE> 5 <LEGEND> The schedule contains summary financial information extracted from the March 31, 1999 financial statements of @plan.inc and is qualified in its entirety by reference to such financial statements. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> MAR-31-1999 <CASH> 3,156,857 <SECURITIES> 0 <RECEIVABLES> 2,237,606 <ALLOWANCES> (155,000) <INVENTORY> 0 <CURRENT-ASSETS> 5,491,804 <PP&E> 245,140 <DEPRECIATION> (130,253) <TOTAL-ASSETS> 6,043,368 <CURRENT-LIABILITIES> 2,082,441 <BONDS> 0 <PREFERRED-MANDATORY> 9,582,802 <PREFERRED> 0 <COMMON> 8,001 <OTHER-SE> (5,629,876) <TOTAL-LIABILITY-AND-EQUITY> 6,043,368 <SALES> 1,337,122 <TOTAL-REVENUES> 1,337,122 <CGS> 740,480 <TOTAL-COSTS> 1,712,450 <OTHER-EXPENSES> 971,970 <LOSS-PROVISION> 75,000 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (338,598) <INCOME-TAX> 3,300 <INCOME-CONTINUING> (341,898) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (341,898) <EPS-PRIMARY> (0.38) <EPS-DILUTED> (0.38)