MUSICMAKER COM INC
10-Q, EX-27, 2000-11-14
CATALOG & MAIL-ORDER HOUSES
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<TABLE> <S> <C>

<PAGE>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Condensed Balance Sheet (Unaudited) for September 30, 2000 and Condensed
Statement of Operations (Unaudited) for the nine months ended September 30, 2000
and is qualified in its entirety by reference to such condensed financial
statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                      32,015,438
<SECURITIES>                                         0
<RECEIVABLES>                                  613,976
<ALLOWANCES>                                    90,000
<INVENTORY>                                  1,564,195
<CURRENT-ASSETS>                            35,721,376
<PP&E>                                       7,015,151
<DEPRECIATION>                               1,361,811
<TOTAL-ASSETS>                             125,042,352
<CURRENT-LIABILITIES>                        8,076,761
<BONDS>                                              0
                                0
                                          0
<COMMON>                                        33,140
<OTHER-SE>                                 116,683,876
<TOTAL-LIABILITY-AND-EQUITY>               125,042,352
<SALES>                                      5,150,478
<TOTAL-REVENUES>                             5,150,478
<CGS>                                       10,103,262
<TOTAL-COSTS>                               10,103,262
<OTHER-EXPENSES>                            41,616,129
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                            (44,703,452)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                        (44,703,452)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                               (44,703,452)
<EPS-BASIC>                                     (13.50)
<EPS-DILUTED>                                   (13.50)


</TABLE>


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