A B WATLEY GROUP INC
10QSB, EX-27, 2000-08-14
FINANCE SERVICES
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<TABLE> <S> <C>


<ARTICLE>                                    5

<LEGEND>
The schedule contains summary financial information extracted from the
consolidated financial statements and is qualified in its entirety by reference
to such financial statements.
</LEGEND>

<S>                                               <C>
<PERIOD-TYPE>                                     9-MOS
<FISCAL-YEAR-END>                                             SEP-30-2000
<PERIOD-START>                                                OCT-01-1999
<PERIOD-END>                                                  JUN-30-2000
<CASH>                                                          5,831,004
<SECURITIES>                                                      310,185
<RECEIVABLES>                                                   1,378,128
<ALLOWANCES>                                                            0
<INVENTORY>                                                             0
<CURRENT-ASSETS>                                                8,925,476
<PP&E>                                                         16,738,032
<DEPRECIATION>                                                  2,022,261
<TOTAL-ASSETS>                                                 27,873,376
<CURRENT-LIABILITIES>                                           9,203,942
<BONDS>                                                                 0
                                                   0
                                                             0
<COMMON>                                                            8,195
<OTHER-SE>                                                     20,077,567
<TOTAL-LIABILITY-AND-EQUITY>                                   27,873,376
<SALES>                                                        25,902,411
<TOTAL-REVENUES>                                               33,307,000
<CGS>                                                          37,137,729
<TOTAL-COSTS>                                                  37,137,729
<OTHER-EXPENSES>                                                        0
<LOSS-PROVISION>                                                        0
<INTEREST-EXPENSE>                                                206,065
<INCOME-PRETAX>                                                (4,058,207)
<INCOME-TAX>                                                            0
<INCOME-CONTINUING>                                            (4,058,207)
<DISCONTINUED>                                                          0
<EXTRAORDINARY>                                                         0
<CHANGES>                                                               0
<NET-INCOME>                                                   (4,058,207)
<EPS-BASIC>                                                         (0.51)
<EPS-DILUTED>                                                       (0.51)


</TABLE>


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