<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FINANCIAL STATEMENTS FROM FORM 10-Q OF TOWNE SERVICES INC. FOR THE NINE MONTHS ENDED SEPTEMBER 30, 1999 (FOR SEC USE ONLY) AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-END> SEP-30-1999 <CASH> 26,159,535 <SECURITIES> 850,000 <RECEIVABLES> 7,212,924 <ALLOWANCES> (593,549) <INVENTORY> 0 <CURRENT-ASSETS> 34,819,715 <PP&E> 12,660,460 <DEPRECIATION> (2,877,619) <TOTAL-ASSETS> 62,624,609 <CURRENT-LIABILITIES> 5,687,048 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 1,880,000 <COMMON> 87,475,520 <OTHER-SE> (33,507,400) <TOTAL-LIABILITY-AND-EQUITY> 62,624,609 <SALES> 22,678,117 <TOTAL-REVENUES> 22,678,117 <CGS> 5,210,813 <TOTAL-COSTS> 32,903,752 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (435,179) <INCOME-PRETAX> (9,794,167) <INCOME-TAX> (354,000) <INCOME-CONTINUING> (9,440,167) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (9,440,167) <EPS-BASIC> (.40) <EPS-DILUTED> (.40)