<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM SUREBEAM
CORPORATION FORM S-1 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS

<S>                             <C>                     <C>                     <C>                     <C>
<C>
<PERIOD-TYPE>                   YEAR                   YEAR                   YEAR                   6-MOS
6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1998             DEC-31-1999             JUN-30-1999
             JUN-30-2000
<PERIOD-START>                             JAN-01-1997             JAN-01-1998             JAN-01-1999             JAN-01-1999
             JAN-01-2000
<PERIOD-END>                               DEC-31-1997             DEC-31-1998             DEC-31-1999             JUN-30-1999
             JUN-30-2000
<EXCHANGE-RATE>                                      1                       1                       1                       1
                       1
<CASH>                                               0                       0                       0                       0
                       0
<SECURITIES>                                         0                       0                       0                       0
                       0
<RECEIVABLES>                                        0                   3,335                   7,240                       0
                   6,280
<ALLOWANCES>                                         0                       0                       0                       0
                       0
<INVENTORY>                                          0                   1,455                   2,853                       0
                    3158
<CURRENT-ASSETS>                                     0                   4,863                  10,716                       0
                  11,003
<PP&E>                                               0                   9,298                  12,540                       0
                  17,929
<DEPRECIATION>                                       0                       0                       0                       0
                       0
<TOTAL-ASSETS>                                       0                  14,192                  23,724                       0
                  42,053
<CURRENT-LIABILITIES>                                0                   1,124                   4,150                       0
                   4,641
<BONDS>                                              0                       0                       0                       0
                       0
<PREFERRED-MANDATORY>                                0                       0                       0                       0
                       0
<PREFERRED>                                          0                       0                       0                      00
                       0
<COMMON>                                             0                      47                      47                       0
                      47
<OTHER-SE>                                           0                       0                       0                       0
                       0
<TOTAL-LIABILITY-AND-EQUITY>                         0                  14,192                  23,724                       0
                  42,053
<SALES>                                          8,255                  11,184                  14,339                   6,710
                  13,091
<TOTAL-REVENUES>                                 8,255                  11,184                  14,339                   6,710
                  13,091
<CGS>                                            8,010                   8,909                   8,576                   4,188
                   7,973
<TOTAL-COSTS>                                    8,010                   8,909                   8,576                   4,188
                   7,973
<OTHER-EXPENSES>                                 1,591                   2,067                   4,138                   2,106
                   4,349
<LOSS-PROVISION>                                     0                       0                       0                       0
                       0
<INTEREST-EXPENSE>                               1,302                   1,154                   1,299                     699
                   1,379
<INCOME-PRETAX>                                (2,648)                   (946)                     326                   (283)
                   (610)
<INCOME-TAX>                                     (794)                   (284)                     121                    (85)
                   (183)
<INCOME-CONTINUING>                            (1,854)                   (662)                     205                   (198)
                   (427)
<DISCONTINUED>                                       0                       0                       0                       0
                       0
<EXTRAORDINARY>                                      0                       0                       0                       0
                       0
<CHANGES>                                            0                       0                       0                       0
                       0
<NET-INCOME>                                   (1,854)                   (662)                     205                   (198)
                   (427)
<EPS-BASIC>                                      (.04)                   (.01)                   (.00)                   (.00)
                   (.01)
<EPS-DILUTED>                                    (.04)                   (.01)                   (.00)                   (.00)
                   (.01)


</TABLE>