SMARTSERV ONLINE INC
10QSB, EX-27, 2000-11-14
COMPUTER PROCESSING & DATA PREPARATION
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<TABLE> <S> <C>

<ARTICLE>                     5
      <LEGEND>
This  Schedule  contains  summary  financial   information  extracted  from  the
September  30,  2000  financial  statments  of  SmartServ  Online,  Inc.  and is
qualified in its entirety by reference to such financial statements.
     </LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   OTHER
<FISCAL-YEAR-END>              DEC-30-2000
<PERIOD-START>                 JAN-01-2000
<PERIOD-END>                   SEP-30-2000
<CASH>                          21,668,505
<SECURITIES>                             0
<RECEIVABLES>                      129,006
<ALLOWANCES>                             0
<INVENTORY>                              0
<CURRENT-ASSETS>                22,128,059
<PP&E>                           1,750,595
<DEPRECIATION>                     891,736
<TOTAL-ASSETS>                  24,795,612
<CURRENT-LIABILITIES>            2,344,873
<BONDS>                                  0
                    0
                              0
<COMMON>                            58,148
<OTHER-SE>                      18,849,241
<TOTAL-LIABILITY-AND-EQUITY>    18,907,389
<SALES>                          1,013,528
<TOTAL-REVENUES>                 1,013,528
<CGS>                            1,010,710
<TOTAL-COSTS>                    1,428,486
<OTHER-EXPENSES>                (2,522,591)
<LOSS-PROVISION>                         0
<INTEREST-EXPENSE>                       0
<INCOME-PRETAX>                  2,459,061
<INCOME-TAX>                             0
<INCOME-CONTINUING>              2,459,061
<DISCONTINUED>                           0
<EXTRAORDINARY>                          0
<CHANGES>                                0
<NET-INCOME>                     2,459,061
<EPS-BASIC>                           0.47
<EPS-DILUTED>                         0.27


</TABLE>


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