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<TABLE> <S> <C>
<ARTICLE> 5
<MULTIPLIER> 1,000
<S> <C> <C>
<PERIOD-TYPE> OTHER 3-MOS
<FISCAL-YEAR-END> DEC-31-1999 MAR-31-2000
<PERIOD-START> MAY-07-1999 JAN-01-2000
<PERIOD-END> DEC-31-1999 MAR-31-2000
<CASH> 6,767 14,090
<SECURITIES> 0 0
<RECEIVABLES> 471 238
<ALLOWANCES> 0 (25)
<INVENTORY> 2,906 2,892
<CURRENT-ASSETS> 15,508 34,406
<PP&E> 492 1,650
<DEPRECIATION> (24) (100)
<TOTAL-ASSETS> 21,445 41,846
<CURRENT-LIABILITIES> 12,007 19,648
<BONDS> 0 0
0 19,973
15,707 15,707
<COMMON> 8 8
<OTHER-SE> (6,277) (13,490)
<TOTAL-LIABILITY-AND-EQUITY> 21,445 41,846
<SALES> 0 1,315
<TOTAL-REVENUES> 0 1,315
<CGS> 0 2,853
<TOTAL-COSTS> 0 2,853
<OTHER-EXPENSES> 6,951 7,223
<LOSS-PROVISION> 0 25
<INTEREST-EXPENSE> 0 0
<INCOME-PRETAX> (6,951) (8,761)
<INCOME-TAX> 0 0
<INCOME-CONTINUING> (6,951) (8,761)
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> (6,929) (8,586)
<EPS-BASIC> 0 (10.61)
<EPS-DILUTED> 0 (10.61)
</TABLE>
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