<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
BALANCE SHEET, THE STATEMENT OF OPERATIONS, AND THE STATEMENT OF CASH
FLOWS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1

                             
<PERIOD-TYPE>                   2-MOS
<FISCAL-YEAR-END>                          MAY-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               FEB-29-2000
<CASH>                                         372,821
<SECURITIES>                                         0
<RECEIVABLES>                                   52,124
<ALLOWANCES>                                    65,089
<INVENTORY>                                      8,104
<CURRENT-ASSETS>                               498,138
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                               2,121,964
<CURRENT-LIABILITIES>                          446,981
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       594,150
<OTHER-SE>                                   1,285,520
<TOTAL-LIABILITY-AND-EQUITY>                 2,121,964
<SALES>                                         52,329
<TOTAL-REVENUES>                               (17,178)
<CGS>                                           69,508
<TOTAL-COSTS>                                  325,601
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,992
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (574,115)
<EPS-BASIC>                                    (0.06)
<EPS-DILUTED>                                    (0.06)