<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS IN THE QUARTERLY REPORT ON FORM 10-QSB OF AUDIOHIGHWAY.COM 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> 21,422 <SECURITIES> 0 <RECEIVABLES> 243 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 21,695 <PP&E> 485 <DEPRECIATION> 0 <TOTAL-ASSETS> 23,180 <CURRENT-LIABILITIES> 2,435 <BONDS> 153 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 31,171 <OTHER-SE> (14,773) <TOTAL-LIABILITY-AND-EQUITY> 23,180 <SALES> 165 <TOTAL-REVENUES> 165 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 2,001 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 418 <INCOME-PRETAX> (2,256) <INCOME-TAX> 0 <INCOME-CONTINUING> (2,256) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (2,256) <EPS-PRIMARY> (0.49) <EPS-DILUTED> (0.49)