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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
BEYOND.COM CORPORATION FORM 10-Q FOR THE PERIOD ENDED SEPTEMBER 30, 2000 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JUL-01-2000
<PERIOD-END> SEP-30-2000
<CASH> 14,483
<SECURITIES> 0
<RECEIVABLES> 20,113
<ALLOWANCES> (786)
<INVENTORY> 414
<CURRENT-ASSETS> 49,507
<PP&E> 19,530
<DEPRECIATION> (6,493)
<TOTAL-ASSETS> 143,538
<CURRENT-LIABILITIES> 34,605
<BONDS> 17,514
0
0
<COMMON> 298,739
<OTHER-SE> (207,225)
<TOTAL-LIABILITY-AND-EQUITY> 143,538
<SALES> 29,082
<TOTAL-REVENUES> 29,082
<CGS> 25,013
<TOTAL-COSTS> 0
<OTHER-EXPENSES> (1,523)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> (1,273)
<INCOME-PRETAX> (19,032)
<INCOME-TAX> 0
<INCOME-CONTINUING> (19,032)
<DISCONTINUED> 0
<EXTRAORDINARY> 45,176
<CHANGES> 0
<NET-INCOME> 26,144
<EPS-BASIC> 0.68
<EPS-DILUTED> 0.68
</TABLE>
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