<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>
<RESTATED>
<MULTIPLIER> 1
<S> <C> <C>
<PERIOD-TYPE> YEAR YEAR
<FISCAL-YEAR-END> DEC-31-1998 DEC-31-1999
<PERIOD-START> JAN-1-1998 JAN-1-1999
<PERIOD-END> DEC-31-1998 DEC-31-1999
<CASH> 461,924 340,786
<SECURITIES> 0 0
<RECEIVABLES> 74,155 520,312
<ALLOWANCES> 0 10,000
<INVENTORY> 0 0
<CURRENT-ASSETS> 560,389 912,174
<PP&E> 20,742 248,361
<DEPRECIATION> 0 0
<TOTAL-ASSETS> 603,377 1,212,310
<CURRENT-LIABILITIES> 663,118 1,130,739
<BONDS> 0 0
0 0
0 0
<COMMON> 27 31
<OTHER-SE> (91,793) (136,947)
<TOTAL-LIABILITY-AND-EQUITY> 603,377 1,212,310
<SALES> 1,818,960 2,788,187
<TOTAL-REVENUES> 1,818,960 2,788,187
<CGS> 1,076,197 1,946,758
<TOTAL-COSTS> 1,776,344 2,964,607
<OTHER-EXPENSES> (7,053) (18,780)
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> (7,053) (18,780)
<INCOME-PRETAX> 35,563 (195,200)
<INCOME-TAX> 0 0
<INCOME-CONTINUING> 35,563 (195,200)
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> 35,563 (195,200)
<EPS-BASIC> (.01)<F1> (.06)
<EPS-DILUTED> (.01)<F1> (.06)
<FN>
<F1>1997 Balance Sheet is not included in filing.
</FN>
</TABLE>