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<TABLE> <S> <C>
<PAGE>
<ARTICLE> 5
<RESTATED>
<S> <C> <C>
<PERIOD-TYPE> OTHER 9-MOS
<FISCAL-YEAR-END> DEC-31-1998 SEP-30-1999
<PERIOD-START> MAR-10-1998 JAN-01-1999
<PERIOD-END> DEC-31-1999 SEP-30-1999
<CASH> 2,655 125
<SECURITIES> 0 0
<RECEIVABLES> 9,518 4,237
<ALLOWANCES> 0 924
<INVENTORY> 77,515 47,190
<CURRENT-ASSETS> 0 0
<PP&E> 0 807
<DEPRECIATION> 0 101
<TOTAL-ASSETS> 89,688 56,711
<CURRENT-LIABILITIES> 0 0
<BONDS> 0 0
0 0
0 0
<COMMON> 30 59
<OTHER-SE> 0 10,623
<TOTAL-LIABILITY-AND-EQUITY> 89,688 56,711
<SALES> 29,331 5,857
<TOTAL-REVENUES> 29,331 5,857
<CGS> 32,510 5,315
<TOTAL-COSTS> 32,510 5,315
<OTHER-EXPENSES> 0 0
<LOSS-PROVISION> 0 924
<INTEREST-EXPENSE> 330 1,109
<INCOME-PRETAX> (11,732) (57,086)
<INCOME-TAX> 0 0
<INCOME-CONTINUING> (11,732) (57,086)
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> (11,732) (57,086)
<EPS-BASIC> (528.97) (1.27)
<EPS-DILUTED> (528.97) (1.27)
</TABLE>
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