<ARTICLE>                           5
<LEGEND>                     THIS SCHEDULE CONTAINS SUMMARY FINANCIAL
                             INFORMATION EXTRACTED FROM THE UNAUDITED
                             CONDENSED FINANCIAL STATEMENTS OF
                             PRICELINE.COM INCORPORATED FOR THE THREE
                             MONTHS ENDED 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>                                      30,593,613                 
<SECURITIES>                                0                           
<RECEIVABLES>                               160,229,976
<ALLOWANCES>                                0                          
<INVENTORY>                                 0                           
<CURRENT-ASSETS>                            197,389,236
<PP&E>                                      10,009,654
<DEPRECIATION>                              0                           
<TOTAL-ASSETS>                              209,738,926
<CURRENT-LIABILITIES>                       22,100,201
<BONDS>                                     0                           
<COMMON>                                    1,138,564
<PREFERRED-MANDATORY>                       0                           
<PREFERRED>                                 0                           
<OTHER-SE>                                  185,491,227
<TOTAL-LIABILITY-AND-EQUITY>                209,738,926
<SALES>                                     49,410,542
<TOTAL-REVENUES>                            49,410,542
<CGS>                                       44,039,943
<TOTAL-COSTS>                               44,039,943
<OTHER-EXPENSES>                            22,988,680
<LOSS-PROVISION>                            0                           
<INTEREST-EXPENSE>                          0                           
<INCOME-PRETAX>                             (17,160,309)
<INCOME-TAX>                                0                           
<INCOME-CONTINUING>                         0                           
<DISCONTINUED>                              0                           
<EXTRAORDINARY>                             0                           
<CHANGES>                                   0                           
<NET-INCOME>                                (17,160,309)
<EPS-PRIMARY>                               (0.27)                         
<EPS-DILUTED>                               (0.27)