<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFOMRATION EXTRACTED FROM THE AUDITED
CONSOLIDATED FINANCIAL STATEMENTS OF WESTSPHERE ASSET CORPORATION INC. AS AT
DECEMBER 31, 1999 AND THE UNAUDITED FINANCIAL STATEMENTS OF WESTSPHERE ASSET
CORPORATION INC. AS AT JUNE 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<S> <C> <C>
<PERIOD-TYPE> YEAR 6-MOS
<FISCAL-YEAR-END> DEC-31-1999 DEC-31-2000
<PERIOD-END> DEC-31-1999 JUN-30-2000
<CASH> 57,517 76,224
<SECURITIES> 0 0
<RECEIVABLES> 37,203 102,208
<ALLOWANCES> 0 0
<INVENTORY> 109,453 46,218
<CURRENT-ASSETS> 228,506 238,801
<PP&E> 40,374 179,255
<DEPRECIATION> 10,567 23,773
<TOTAL-ASSETS> 643,306 791,793
<CURRENT-LIABILITIES> 160,164 206,339
<BONDS> 109,700 99,329
0 0
0 0
<COMMON> 406,055 486,055
<OTHER-SE> (32,613) (25,207)
<TOTAL-LIABILITY-AND-EQUITY> 643,306 791,793
<SALES> 37,369 745,969
<TOTAL-REVENUES> 46,230 747,382
<CGS> 31,136 419,270
<TOTAL-COSTS> 31,136 419,270
<OTHER-EXPENSES> 44,841 306,555
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> 0 14,807
<INCOME-PRETAX> (29,747) 6,750
<INCOME-TAX> 0 0
<INCOME-CONTINUING> (29,747) 7,406
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> (29,747) 7,406
<EPS-BASIC> (0.00) 0.00
<EPS-DILUTED> (0.00) 0.00
</TABLE>