<TABLE> <S> <C>
<PAGE>
<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 SEPTEMBER 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY
BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JUL-01-2000
<PERIOD-END> SEP-30-2000
<CASH> 164
<SECURITIES> 577
<RECEIVABLES> 0
<ALLOWANCES> 0
<INVENTORY> 486
<CURRENT-ASSETS> 1,908
<PP&E> 1,143
<DEPRECIATION> 0
<TOTAL-ASSETS> 3,789
<CURRENT-LIABILITIES> 1,745
<BONDS> 0
0
0
<COMMON> 34,717
<OTHER-SE> (32,802)
<TOTAL-LIABILITY-AND-EQUITY> 3,789
<SALES> 1,980
<TOTAL-REVENUES> 1,980
<CGS> 1,149
<TOTAL-COSTS> 1,149
<OTHER-EXPENSES> 12,930
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> (68)
<INCOME-PRETAX> (12,031)
<INCOME-TAX> 0
<INCOME-CONTINUING> (12,031)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (12,031)
<EPS-BASIC> (1.92)
<EPS-DILUTED> (1.92)
</TABLE>