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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
SMARTSOURCES.COM, INC. AND SUBSIDIARIES' UNAUDITED CONDENSED FINANCIAL
STATEMENTS AS OF AND FOR THE SIX MONTHS ENDED MARCH 31, 2000 AND FOR THE AUDITED
FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 1999 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<S> <C> <C>
<PERIOD-TYPE> 6-MOS 12-MOS
<FISCAL-YEAR-END> SEP-30-2000 SEP-30-2000
<PERIOD-START> OCT-01-1999 OCT-01-1998
<PERIOD-END> MAR-31-2000 SEP-30-1999
<CASH> 4,326,000 164,200
<SECURITIES> 0 0
<RECEIVABLES> 396,000 221,300
<ALLOWANCES> (27,000) (36,500)
<INVENTORY> 0 0
<CURRENT-ASSETS> 4,730,000 361,300
<PP&E> 1,157,100 1,067,300
<DEPRECIATION> (349,100) (303,000)
<TOTAL-ASSETS> 7,078,000 2,709,400
<CURRENT-LIABILITIES> 356,000 277,000
<BONDS> 4,263,000 780,700
0 0
0 0
<COMMON> 6,238,000 1,821,300
<OTHER-SE> (6,830,000) (3,333,700)
<TOTAL-LIABILITY-AND-EQUITY> 7,078,000 2,709,400
<SALES> 639,000 721,000
<TOTAL-REVENUES> 639,000 721,000
<CGS> 0 0
<TOTAL-COSTS> 2,380,700 2,023,900
<OTHER-EXPENSES> 0 13,000
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> 1,657,000 50,300
<INCOME-PRETAX> (3,363,700) (1,366,200)
<INCOME-TAX> 0 693,400
<INCOME-CONTINUING> (3,278,000) (672,800)
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> (3,278,000) (672,800)
<EPS-BASIC> (0.28) (0.07)
<EPS-DILUTED> (0.28) (0.07)
</TABLE>
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