<ARTICLE>                                    5
<RESTATED>

                                                             
<PERIOD-TYPE>                                YEAR                  6-MOS
<FISCAL-YEAR-END>                            MAY-31-2000           MAY-31-2001
<PERIOD-END>                                 MAY-31-2000           NOV-30-2000
<CASH>                                             3,605                19,860
<SECURITIES>                                           0                     0
<RECEIVABLES>                                     19,290                10,305
<ALLOWANCES>                                           0                     0
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<CURRENT-ASSETS>                                  62,908                81,161
<PP&E>                                             4,824                 4,825
<DEPRECIATION>                                       161                   643
<TOTAL-ASSETS>                                    69,921                85,579
<CURRENT-LIABILITIES>                             57,504                73,579
<BONDS>                                                0                     0
<PREFERRED-MANDATORY>                                  0                     0
<PREFERRED>                                            0                     0
<COMMON>                                           1,250                 1,250
<OTHER-SE>                                      (105,443)             (105,443)
<TOTAL-LIABILITY-AND-EQUITY>                      69,921                85,579
<SALES>                                           30,274                92,250
<TOTAL-REVENUES>                                  35,596               110,277
<CGS>                                              8,053                21,837
<TOTAL-COSTS>                                          0                     0
<OTHER-EXPENSES>                                  48,945               164,608
<LOSS-PROVISION>                                       0                     0
<INTEREST-EXPENSE>                                 2,578                 8,449
<INCOME-PRETAX>                                  (22,302)              (84,617)
<INCOME-TAX>                                         800                   800
<INCOME-CONTINUING>                              (23,102)              (85,417)
<DISCONTINUED>                                         0                     0
<EXTRAORDINARY>                                        0                     0
<CHANGES>                                              0                     0
<NET-INCOME>                                     (23,102)              (85,417)
<EPS-BASIC>                                        (0.02)                (0.07)
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