<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM LIQUOR.COM,
INC. BALANCE SHEETS AS OF DECEMBER 31, 1998 AND DECEMBER 31, 1999 AND STATEMENTS
OF OPERATIONS FOR THE YEARS ENDED DECEMBER 31, 1997, DECEMBER 31, 1998 AND
DECEMBER 31, 1999.
</LEGEND>

<S>                             <C>                     <C>                     <C>                     <C>
<C>
<PERIOD-TYPE>                   YEAR                   YEAR                   YEAR                   YEAR
YEAR
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1998             DEC-31-1999             DEC-31-2000
             DEC-31-2001
<PERIOD-START>                             JAN-01-1997             JAN-01-1998             JAN-01-1999             JAN-01-2000
             JAN-01-2001
<PERIOD-END>                               DEC-31-1997             DEC-31-1998             DEC-31-1999             MAR-31-2000
             DEC-31-2001
<CASH>                                               0                 461,924                 340,786               1,192,355
              26,079,894
<SECURITIES>                                         0                       0                       0                       0
                       0
<RECEIVABLES>                                        0                  74,155                 520,312                 210,317
                 210,317
<ALLOWANCES>                                         0                       0                  10,000                       0
                       0
<INVENTORY>                                          0                       0                       0                       0
                       0
<CURRENT-ASSETS>                                     0                 560,389                 912,174               1,643,364
              26,530,903
<PP&E>                                               0                  20,742                 248,361                 362,478
                 362,478
<DEPRECIATION>                                       0                       0                       0                       0
                       0
<TOTAL-ASSETS>                                       0                 603,377               1,212,310               2,006,117
              26,893,656
<CURRENT-LIABILITIES>                                0                 663,118               1,130,739                 663,912
                 663,912
<BONDS>                                              0                       0                       0                       0
                       0
                                0                       0                       0                       4
                       0
                                          0                       0                       0                       0
                       0
<COMMON>                                             0                      27                      31                      33
                      71
<OTHER-SE>                                           0                (91,793)               (136,947)                 345,228
                       0
<TOTAL-LIABILITY-AND-EQUITY>                         0                 603,377               1,212,310               2,006,117
              26,893,656
<SALES>                                      1,281,453               1,818,960               2,788,187                 612,619
                       0
<TOTAL-REVENUES>                             1,281,453               1,818,960               2,788,187                 612,619
                       0
<CGS>                                          704,486               1,076,197               1,946,758                 553,118
                       0
<TOTAL-COSTS>                                1,328,104               1,776,344               2,964,607               2,509,325
                       0
<OTHER-EXPENSES>                               (7,470)                 (7,053)                (18,780)               (214,227)
                       0
<LOSS-PROVISION>                                     0                       0                       0                       0
                       0
<INTEREST-EXPENSE>                             (7,740)                 (7,053)                (18,780)               (214,227)
                       0
<INCOME-PRETAX>                               (54,121)                  35,563               (195,200)             (2,104,591)
                       0
<INCOME-TAX>                                         0                       0                       0                       0
                       0
<INCOME-CONTINUING>                           (54,121)                  35,563               (195,200)             (2,104,591)
                       0
<DISCONTINUED>                                       0                       0                       0                       0
                       0
<EXTRAORDINARY>                                      0                       0                       0                       0
                       0
<CHANGES>                                            0                       0                       0                       0
                       0
<NET-INCOME>                                  (54,121)                  35,563               (195,200)             (2,104,591)
                       0
<EPS-BASIC>                                      (.02)<F1>                   (.01)<F1>                   (.06)
                   (.69)                       0
<EPS-DILUTED>                                    (.02)<F1>                   (.01)<F1>                   (.06)
                   (.69)                       0
<FN>
<F1>1997 Balance Sheet is not included in filing.
</FN>


</TABLE>



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