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<S> <C> <C>
<PERIOD-TYPE> OTHER 3-MOS
<FISCAL-YEAR-END> DEC-31-1999 DEC-31-2000
<PERIOD-START> MAR-02-1999 JAN-01-2000
<PERIOD-END> DEC-31-1999 MAR-31-2000
<CASH> 36,108 14,184
<SECURITIES> 15,750 15,750
<RECEIVABLES> 311 2,934
<ALLOWANCES> 0 0
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<CURRENT-ASSETS> 52,235 32,884
<PP&E> 340 681
<DEPRECIATION> 40 59
<TOTAL-ASSETS> 52,870 34,666
<CURRENT-LIABILITIES> 45,045 48,287
<BONDS> 0 0
67,939 67,939
0 0
<COMMON> 3 4
<OTHER-SE> (63,178) (88,393)
<TOTAL-LIABILITY-AND-EQUITY> 52,870 34,666
<SALES> 3,443 7,885
<TOTAL-REVENUES> 3,443 7,885
<CGS> 7,034 11,076
<TOTAL-COSTS> 7,034 11,076
<OTHER-EXPENSES> 63,065 32,989
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> (405) (645)
<INCOME-PRETAX> (66,251) (35,535)
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<CHANGES> 0 0
<NET-INCOME> (66,251) (35,535)
<EPS-BASIC> (2.04) (1.08)
<EPS-DILUTED> (2.04) (1.08)
</TABLE>