POPMAIL COM INC
10KSB/A, EX-27, 2000-12-21
EATING PLACES
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<TABLE> <S> <C>

<ARTICLE> 5

<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          JAN-02-2000
<PERIOD-START>                             JAN-03-1999
<PERIOD-END>                               JAN-02-2000
<CASH>                                       1,136,137
<SECURITIES>                                         0
<RECEIVABLES>                                  270,557
<ALLOWANCES>                                         0
<INVENTORY>                                          0
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<PP&E>                                       1,051,900
<DEPRECIATION>                                 157,021
<TOTAL-ASSETS>                              48,637,598
<CURRENT-LIABILITIES>                       10,058,363
<BONDS>                                      1,321,643
                                0
                                  3,331,000
<COMMON>                                        24,696
<OTHER-SE>                                  33,679,634
<TOTAL-LIABILITY-AND-EQUITY>                48,637,598
<SALES>                                        106,744
<TOTAL-REVENUES>                               106,744
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                             8,935,968
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           2,357,245
<INCOME-PRETAX>                           (18,773,330)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                       (18,773,330)
<DISCONTINUED>                             (1,960,841)
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                              (20,734,171)
<EPS-BASIC>                                    (20.51)
<EPS-DILUTED>                                  (20.51)


</TABLE>


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