<TABLE> <S> <C>
<PAGE>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the interim
financial statements of Elgin Technologies, Inc. and Subsidiaries as at and for
the nine months December 31, 1999 and is qualified in its entirety by reference
to such financial statements.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> MAR-31-2000
<PERIOD-START> APR-01-1999
<PERIOD-END> DEC-31-1999
<CASH> 250,697
<SECURITIES> 0
<RECEIVABLES> 1,376,102
<ALLOWANCES> 0
<INVENTORY> 740,002
<CURRENT-ASSETS> 2,550,987
<PP&E> 144,000
<DEPRECIATION> 128,000
<TOTAL-ASSETS> 2,651,571
<CURRENT-LIABILITIES> 13,142,565
<BONDS> 0
0
0
<COMMON> 14,673
<OTHER-SE> (10,505,667)
<TOTAL-LIABILITY-AND-EQUITY> 2,651,571
<SALES> 5,427,379
<TOTAL-REVENUES> 5,427,379
<CGS> 5,881,131
<TOTAL-COSTS> 2,658,664
<OTHER-EXPENSES> 160,940
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 694,146
<INCOME-PRETAX> (3,897,602)
<INCOME-TAX> 0
<INCOME-CONTINUING> 0
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (3,897,602)
<EPS-BASIC> (.23)
<EPS-DILUTED> (.23)
</TABLE>