<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This document contains summary financial information extracted from COI
Solutions, Inc. unaduited Balance Sheet as at March 31, 2000 and the Statement
of Operations for the period then ended 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-END>                               MAR-31-2000
<CASH>                                          14,868
<SECURITIES>                                         0
<RECEIVABLES>                                2,162,202
<ALLOWANCES>                               (1,856,702)
<INVENTORY>                                          0
<CURRENT-ASSETS>                               562,868
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 562,869
<CURRENT-LIABILITIES>                          560,995
<BONDS>                                              0
                                0
                                          0
<COMMON>                                         4,498
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                   562,869
<SALES>                                        180,000
<TOTAL-REVENUES>                               180,000
<CGS>                                                0
<TOTAL-COSTS>                                  151,964
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 28,036
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                             28,036
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    28,036
<EPS-BASIC>                                       0.01
<EPS-DILUTED>                                     0.00


</TABLE>



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