HEALTHEXTRAS INC
10-Q, EX-27, 2000-11-14
HEALTH SERVICES
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<TABLE> <S> <C>

<ARTICLE>                     5
<LEGEND>

                               HEALTHEXTRAS, INC.
                             FINANCIAL DATA SCHEDULE
             AS OF AND FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2000


     This schedule contains summary financial information extracted from the
Balance Sheets and Statements of Operations and Comprehensive Loss of
HealthExtras, Inc. as of and for the nine months ended September 30, 2000 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>



 <S>                    <C>
<PERIOD-TYPE>           9-MOS
<FISCAL-YEAR-END>              DEC-31-2000
<PERIOD-START>                 JAN-01-2000
<PERIOD-END>                   DEC-31-2000
<CASH>                          36,161,760
<SECURITIES>                             0
<RECEIVABLES>                      911,882
<ALLOWANCES>                             0
<INVENTORY>                              0
<CURRENT-ASSETS>                39,284,700
<PP&E>                           2,841,583
<DEPRECIATION>                           0
<TOTAL-ASSETS>                  42,341,830
<CURRENT-LIABILITIES>            9,835,471
<BONDS>                                  0
                    0
                              0
<COMMON>                           276,000
<OTHER-SE>                      32,230,359
<TOTAL-LIABILITY-AND-EQUITY>    42,341,830
<SALES>                                  0
<TOTAL-REVENUES>                24,135,001
<CGS>                                    0
<TOTAL-COSTS>                   41,158,073
<OTHER-EXPENSES>                         0
<LOSS-PROVISION>                         0
<INTEREST-EXPENSE>                       0
<INCOME-PRETAX>                (14,812,736)
<INCOME-TAX>                             0
<INCOME-CONTINUING>            (14,812,736)
<DISCONTINUED>                           0
<EXTRAORDINARY>                          0
<CHANGES>                                0
<NET-INCOME>                   (14,812,736)
<EPS-BASIC>                        (0.54)
<EPS-DILUTED>                        (0.54)


</TABLE>


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