<TABLE> <S> <C>
<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM ESPERION
THERAPEUTICS, INC.'S DECEMBER 31, 1998 AND DECEMBER 31, 1999 FINANCIAL
STATEMENT AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<S> <C> <C>
<PERIOD-TYPE> YEAR YEAR
<FISCAL-YEAR-END> DEC-31-1998 DEC-31-1999
<PERIOD-START> MAY-18-1998 JAN-01-1999
<PERIOD-END> DEC-31-1998 DEC-31-1999
<CASH> 12,540,963 5,903,932
<SECURITIES> 0 0
<RECEIVABLES> 0 0
<ALLOWANCES> 0 0
<INVENTORY> 0 0
<CURRENT-ASSETS> 12,616,831 6,042,934
<PP&E> 864,496 2,427,554
<DEPRECIATION> 67,619 471,622
<TOTAL-ASSETS> 13,413,708 7,998,866
<CURRENT-LIABILITIES> 226,864 2,900,382
<BONDS> 0 2,283,781
0 0
105,000 105,000
<COMMON> 1,705 1,936
<OTHER-SE> 15,302,157 16,466,806
<TOTAL-LIABILITY-AND-EQUITY> 13,413,708 7,998,886
<SALES> 0 0
<TOTAL-REVENUES> 0 0
<CGS> 0 0
<TOTAL-COSTS> 0 0
<OTHER-EXPENSES> 2,387,002 11,002,028
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> 243,939 331,844
<INCOME-PRETAX> (2,143,063) (10,670,184)
<INCOME-TAX> 0 0
<INCOME-CONTINUING> (2,143,063) (10,670,184)
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> (2,143,063) (10,670,184)
<EPS-BASIC> (1.46) (5.91)
<EPS-DILUTED> (1.46) (5.91)
</TABLE>