<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
SMARTSCOURCES.COM, INC. AND SUBSIDIARIES' UNAUDITED CONDENSED FINANCIAL
STATEMENTS AS OF AND FOR THE NINE MONTHS ENDED JUNE 30, 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> 9-MOS 12-MOS
<FISCAL-YEAR-END> SEP-30-2000 SEP-30-1999
<PERIOD-START> OCT-01-1999 OCT-01-1998
<PERIOD-END> JUN-30-2000 SEP-30-1999
<CASH> 3,829,600 164,200
<SECURITIES> 0 0
<RECEIVABLES> 312,300 221,300
<ALLOWANCES> (27,000) (36,500)
<INVENTORY> 0 0
<CURRENT-ASSETS> 4,141,900 361,300
<PP&E> 1,210,450 1,067,300
<DEPRECIATION> (374,950) (303,000)
<TOTAL-ASSETS> 6,321,200 2,709,400
<CURRENT-LIABILITIES> 671,200 277,000
<BONDS> 3,807,400 780,700
0 0
0 0
<COMMON> 6,693,800 1,821,300
<OTHER-SE> (8,258,200) (3,333,700)
<TOTAL-LIABILITY-AND-EQUITY> 6,321,200 2,709,400
<SALES> 1,137,600 721,000
<TOTAL-REVENUES> 1,137,600 721,000
<CGS> 244,400 0
<TOTAL-COSTS> 3,544,600 2,023,900
<OTHER-EXPENSES> 0 13,000
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> 1,831,400 50,300
<INCOME-PRETAX> (4,387,600) (1,366,200)
<INCOME-TAX> 91,800 693,400
<INCOME-CONTINUING> (4,925,800) (672,800)
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> (4,295,800) (672,800)
<EPS-BASIC> (0.36) (0.07)
<EPS-DILUTED> (0.36) (0.07)
</TABLE>