<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
Financial Data Schedule December 31, 1999
</LEGEND>
<CIK> 0001109879
<NAME> VerticalBuyer, Inc.
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> MAR-31-2000
<CASH> 1,694,699
<SECURITIES> 0
<RECEIVABLES> 92,232
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 1,799,841
<PP&E> 198,205
<DEPRECIATION> (24,520)
<TOTAL-ASSETS> 47,809
<CURRENT-LIABILITIES> 1,973,526
<BONDS> 0
0
0
<COMMON> 1,862,365
<OTHER-SE> (210,308)
<TOTAL-LIABILITY-AND-EQUITY> 1,973,526
<SALES> 10,320
<TOTAL-REVENUES> 10,320
<CGS> 7,094
<TOTAL-COSTS> 204,364
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> (185,035)
<INCOME-TAX> 0
<INCOME-CONTINUING> (185,035)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (185,035)
<EPS-BASIC> 0.00
<EPS-DILUTED> 0.00
</TABLE>