<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS IN THE QUARTERLY REPORT OF 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-31-1998 <PERIOD-START> JAN-01-1998 <PERIOD-END> MAR-31-1998 <CASH> 25 <SECURITIES> 0 <RECEIVABLES> 4 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 29 <PP&E> 361 <DEPRECIATION> 0 <TOTAL-ASSETS> 466 <CURRENT-LIABILITIES> 2,477 <BONDS> 275 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 2,971 <OTHER-SE> (7,350) <TOTAL-LIABILITY-AND-EQUITY> 466 <SALES> 42 <TOTAL-REVENUES> 42 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 606 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 136 <INCOME-PRETAX> (700) <INCOME-TAX> 0 <INCOME-CONTINUING> (700) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (700) <EPS-PRIMARY> (0.70) <EPS-DILUTED> (0.70)