FREESHOP COM INC
10-Q, EX-27.1, 2000-11-14
BUSINESS SERVICES, NEC
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<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
     This schedule  contains summary  financial  information  extracted from the
     balance sheet as of September 30, 2000 and the statement of operations  for
     the three and nine months ended September 30, 1999 and 2000 and is qualifed
     in its entirety by reference to such financial statements.
</LEGEND>


<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                           DEC-31-2000
<PERIOD-END>                                SEP-30-2000
<CASH>                                           21,210
<SECURITIES>                                     13,402
<RECEIVABLES>                                     7,321
<ALLOWANCES>                                      1,390
<INVENTORY>                                           0
<CURRENT-ASSETS>                                 41,458
<PP&E>                                            5,550
<DEPRECIATION>                                    1,511
<TOTAL-ASSETS>                                   47,142
<CURRENT-LIABILITIES>                             7,966
<BONDS>                                           1,853
                                 0
                                           0
<COMMON>                                         66,756
<OTHER-SE>                                      (27,580)
<TOTAL-LIABILITY-AND-EQUITY>                     47,142
<SALES>                                               0
<TOTAL-REVENUES>                                 16,626
<CGS>                                                 0
<TOTAL-COSTS>                                     1,735
<OTHER-EXPENSES>                                 28,156
<LOSS-PROVISION>                                  1,247
<INTEREST-EXPENSE>                                   65
<INCOME-PRETAX>                                 (12,635)
<INCOME-TAX>                                          0
<INCOME-CONTINUING>                             (12,635)
<DISCONTINUED>                                        0
<EXTRAORDINARY>                                       0
<CHANGES>                                             0
<NET-INCOME>                                    (12,635)
<EPS-BASIC>                                       (0.81)
<EPS-DILUTED>                                     (0.81)



</TABLE>


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