<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>                   6-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   JUN-30-2000
<CASH>                                           8,736,736
<SECURITIES>                                             0
<RECEIVABLES>                                      143,892
<ALLOWANCES>                                       (14,900)
<INVENTORY>                                              0
<CURRENT-ASSETS>                                    74,516
<PP&E>                                             532,358
<DEPRECIATION>                                     (61,320)
<TOTAL-ASSETS>                                  10,106,888
<CURRENT-LIABILITIES>                             (124,984)
<BONDS>                                                  0
                              (34,891)
                                            (82)
<COMMON>                                            (7,468)
<OTHER-SE>                                      (9,939,463)
<TOTAL-LIABILITY-AND-EQUITY>                   (10,106,888)
<SALES>                                             68,450
<TOTAL-REVENUES>                                    68,450
<CGS>                                              (20,397)
<TOTAL-COSTS>                                      (20,397)
<OTHER-EXPENSES>                                (1,594,836)
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                 (13,558)
<INCOME-PRETAX>                                 (1,400,263)
<INCOME-TAX>                                             0
<INCOME-CONTINUING>                                      0
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                    (1,400,263)
<EPS-BASIC>                                         (0.002)
<EPS-DILUTED>                                       (0.002)



</TABLE>



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