<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
SMARTSOURCES.COM, INC. AND SUBSIDIARIES' AUDITED FINANCIAL STATEMENTS FOR THE
YEARS ENDED SEPTEMBER 30, 2000 AND SEPTEMBER 30, 1999 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>

<S>                             <C>                     <C>
<PERIOD-TYPE>                   12-MOS                   12-MOS
<FISCAL-YEAR-END>                          SEP-30-2000             SEP-30-1999
<PERIOD-START>                             OCT-01-1999             OCT-01-1998
<PERIOD-END>                               SEP-30-2000             SEP-30-1999
<CASH>                                       3,102,100                 164,200
<SECURITIES>                                         0                       0
<RECEIVABLES>                                  429,100                 221,300
<ALLOWANCES>                                  (27,000)                (36,500)
<INVENTORY>                                          0                       0
<CURRENT-ASSETS>                             3,544,200                 361,300
<PP&E>                                       1,191,980               1,067,300
<DEPRECIATION>                               (324,380)               (303,000)
<TOTAL-ASSETS>                               4,907,900               2,709,400
<CURRENT-LIABILITIES>                        1,946,200                 277,000
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                     6,871,300               1,821,300
<OTHER-SE>                                 (9,940,900)             (3,333,700)
<TOTAL-LIABILITY-AND-EQUITY>                 4,907,900               2,709,400
<SALES>                                      1,477,300                 721,000
<TOTAL-REVENUES>                             1,477,300                 721,000
<CGS>                                          297,700                       0
<TOTAL-COSTS>                                4,158,400               2,023,900
<OTHER-EXPENSES>                                     0                  13,000
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                           1,998,800                  50,300
<INCOME-PRETAX>                            (6,090,200)             (1,366,200)
<INCOME-TAX>                                  (10,200)                 693,400
<INCOME-CONTINUING>                        (6,100,400)               (672,800)
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                               (6,100,400)               (672,800)
<EPS-BASIC>                                     (0.52)                  (0.07)
<EPS-DILUTED>                                   (0.52)                  (0.07)


</TABLE>