<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF INTEGRATED BUSINESS SYSTEMS AND SERVICES, INC. FOR THE
THREE MONTHS ENDING MARCH 31, 1999, 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>                                          47,745
<SECURITIES>                                         0
<RECEIVABLES>                                  107,063
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                               194,865
<PP&E>                                         360,477
<DEPRECIATION>                                (231,197)
<TOTAL-ASSETS>                               1,224,664
<CURRENT-LIABILITIES>                          695,469
<BONDS>                                        533,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     2,806,174
<OTHER-SE>                                  (2,809,980)
<TOTAL-LIABILITY-AND-EQUITY>                 1,224,664
<SALES>                                          1,507
<TOTAL-REVENUES>                               291,371
<CGS>                                            1,097
<TOTAL-COSTS>                                  124,808
<OTHER-EXPENSES>                               279,420
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              19,354
<INCOME-PRETAX>                               (132,211)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (132,211)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (132,211)
<EPS-PRIMARY>                                    (0.02)
<EPS-DILUTED>                                    (0.02)