<ARTICLE>                     5
<LEGEND>

                               HEALTHEXTRAS, INC.
                            FINANCIAL DATA SCHEDULE
              AS OF AND FOR THE THREE MONTHS ENDED MARCH 31, 2000


     This schedule contains summary financial information extracted from the
Balance Sheets and Statements of Operations and Comprehensive Loss of
HealthExtras, Inc. as of and for the year ended March 31, 2000 and is qualified
in its entirety by reference to such financial statements.
</LEGEND>


                             
<PERIOD-TYPE>                   3-Mos
<FISCAL-YEAR-END>                         DEC-31-2000
<PERIOD-START>                            JAN-01-2000
<PERIOD-END>                              DEC-31-2000
<CASH>                                     42,967,732
<SECURITIES>                                        0
<RECEIVABLES>                                  74,205
<ALLOWANCES>                                        0
<INVENTORY>                                         0
<CURRENT-ASSETS>                           48,075,805
<PP&E>                                              0
<DEPRECIATION>                                      0
<TOTAL-ASSETS>                             50,393,930
<CURRENT-LIABILITIES>                       9,778,829
<BONDS>                                             0
<PREFERRED-MANDATORY>                               0
<PREFERRED>                                         0
<COMMON>                                      276,000
<OTHER-SE>                                 40,339,101
<TOTAL-LIABILITY-AND-EQUITY>               50,393,930
<SALES>                                             0
<TOTAL-REVENUES>                            5,253,244
<CGS>                                               0
<TOTAL-COSTS>                              13,130,648
<OTHER-EXPENSES>                                    0
<LOSS-PROVISION>                                    0
<INTEREST-EXPENSE>                                  0
<INCOME-PRETAX>                            (6,645,550)
<INCOME-TAX>                                        0
<INCOME-CONTINUING>                        (6,645,550)
<DISCONTINUED>                                      0
<EXTRAORDINARY>                                     0
<CHANGES>                                           0
<NET-INCOME>                               (6,645,550)
<EPS-BASIC>                                   (0.24)
<EPS-DILUTED>                                   (0.24)