<TABLE> <S> <C>
<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM YEAR ENDED
MAY 31, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<RESTATED>
<S> <C> <C>
<PERIOD-TYPE> YEAR YEAR
<FISCAL-YEAR-END> MAY-31-2000 MAY-31-1999
<PERIOD-START> JUN-01-1999 JUN-01-1998
<PERIOD-END> MAY-31-2000 MAY-31-1999
<CASH> 106,806 501
<SECURITIES> 0 0
<RECEIVABLES> 64,874 3,424
<ALLOWANCES> 1,469 0
<INVENTORY> 29,512 2,246
<CURRENT-ASSETS> 245,821 6,171
<PP&E> 1,193,157 84,460
<DEPRECIATION> 161,482 5,459
<TOTAL-ASSETS> 1,530,904 213,442
<CURRENT-LIABILITIES> 686,850 221,917
<BONDS> 0 0
0 0
0 0
<COMMON> 19,621 11,284
<OTHER-SE> 3,132,903 123,716
<TOTAL-LIABILITY-AND-EQUITY> 1,530,904 213,442
<SALES> 235,808 13,616
<TOTAL-REVENUES> 235,808 13,616
<CGS> 594,297 43,616
<TOTAL-COSTS> 3,962,850 150,623
<OTHER-EXPENSES> 46,786 0
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> 98,611 6,468
<INCOME-PRETAX> (3,778,867) (143,475)
<INCOME-TAX> 0 0
<INCOME-CONTINUING> 0 0
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> (3,778,867) (143,475)
<EPS-BASIC> (0.27) (0.01)
<EPS-DILUTED> (0.19) (0.01)
</TABLE>