<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
UNAUDITED FINANCIAL STATEMENTS INCLUDED IN THE FORM 10-QSB OF VERTICAL COMPUTER
SYSTEMS, INC. AND ITS SUBSIDIARIES TO WHICH THIS EXHIBIT IS A PART 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>                                 SEP-30-2000
<CASH>                                         7,742,144
<SECURITIES>                                           0
<RECEIVABLES>                                  1,158,430
<ALLOWANCES>                                     (14,900)
<INVENTORY>                                      134,334
<CURRENT-ASSETS>                               9,020,008
<PP&E>                                           855,848
<DEPRECIATION>                                   (80,238)
<TOTAL-ASSETS>                                10,504,079
<CURRENT-LIABILITIES>                            (78,735)
<BONDS>                                                0
                            (34,891)
                                          (82)
<COMMON>                                          (7,474)
<OTHER-SE>                                   (10,382,897)
<TOTAL-LIABILITY-AND-EQUITY>                 (10,504,079)
<SALES>                                           94,079
<TOTAL-REVENUES>                                  94,079
<CGS>                                            (39,188)
<TOTAL-COSTS>                                          0
<OTHER-EXPENSES>                              (2,961,257)
<LOSS-PROVISION>                                       0
<INTEREST-EXPENSE>                               (19,225)
<INCOME-PRETAX>                                  274,594
<INCOME-TAX>                                           0
<INCOME-CONTINUING>                              (61,430)
<DISCONTINUED>                                   838,252
<EXTRAORDINARY>                                        0
<CHANGES>                                              0
<NET-INCOME>                                  (1,874,175)
<EPS-BASIC>                                       (0.003)
<EPS-DILUTED>                                     (0.003)



</TABLE>



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