<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM
NIGHTINGALE,  INC.'S  FINANCIAL  STATEMENTS  AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS
</LEGEND>
<MULTIPLIER>                                   1
<CURRENCY>                                     236,562

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   MAR-31-2000
<EXCHANGE-RATE>                                1
<CASH>                                         236,562
<SECURITIES>                                   0
<RECEIVABLES>                                  0
<ALLOWANCES>                                   0
<INVENTORY>                                    0
<CURRENT-ASSETS>                               236,562
<PP&E>                                         0
<DEPRECIATION>                                 0
<TOTAL-ASSETS>                                 236,562
<CURRENT-LIABILITIES>                          407,074
<BONDS>                                        0
                          0
                                    0
<COMMON>                                       1,000
<OTHER-SE>                                     (171,512)
<TOTAL-LIABILITY-AND-EQUITY>                   236,562
<SALES>                                        0
<TOTAL-REVENUES>                               3,118
<CGS>                                          0
<TOTAL-COSTS>                                  14,378
<OTHER-EXPENSES>                               0
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                (11,260)
<INCOME-TAX>                                   0
<INCOME-CONTINUING>                            (11,260)
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   (11,260)
<EPS-BASIC>                                  (.01)
<EPS-DILUTED>                                  (.01)



</TABLE>



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