<TABLE> <S> <C>


<ARTICLE>                     5


<LEGEND>
                                  Exhibit 27.1

                             Financial Data Schedule

                                SHOPNET.COM, INC.

This schedule contains summary financial  information extracted from the Balance
Sheet,  Statement  of  operations,  Statements  of Cash Flows and Notes  thereto
incorporated  in Part I,  Item 7 of this Form  10-KSB  and is  qualified  in its
entirety by reference to such financial statements.
</LEGEND>

<S>                                                                             <C>
<PERIOD-TYPE>                                                                   12-mos
<FISCAL-YEAR-END>                                                               dec-31-1999
<PERIOD-END>                                                                    dec-31-1999
<CASH>                                                                          1,376,239
<SECURITIES>                                                                    0
<RECEIVABLES>                                                                   31,104
<ALLOWANCES>                                                                    0
<INVENTORY>                                                                     2,862,053
<CURRENT-ASSETS>                                                                4,435,055
<PP&E>                                                                          67,817
<DEPRECIATION>                                                                  0
<TOTAL-ASSETS>                                                                  7,427,620
<CURRENT-LIABILITIES>                                                           3,637,608
<BONDS>                                                                         0
<COMMON>                                                                        6,127
<PREFERRED-MANDATORY>                                                           0
<PREFERRED>                                                                     0
<OTHER-SE>                                                                      3,754,765
<TOTAL-LIABILITY-AND-EQUITY>                                                    7,427,620
<SALES>                                                                         4,758,296
<TOTAL-REVENUES>                                                                4,758,296
<CGS>                                                                           3,214,704
<TOTAL-COSTS>                                                                   3,214,704
<OTHER-EXPENSES>                                                                3,276,500
<LOSS-PROVISION>                                                                0
<INTEREST-EXPENSE>                                                              243,148
<INCOME-PRETAX>                                                                 (1,976,056)
<INCOME-TAX>                                                                    12,273
<INCOME-CONTINUING>                                                             0
<DISCONTINUED>                                                                  0
<EXTRAORDINARY>                                                                 0
<CHANGES>                                                                       0
<NET-INCOME>                                                                    (1,988,329)
<EPS-BASIC>                                                                     (0.33)
<EPS-DILUTED>                                                                   (0.33)



</TABLE>