<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED FINANCIAL STATEMENTS OF SMARTSOURCES.COM, INC. FOR THE THREE MONTH
PERIOD ENDED DECEMBER 31, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>

<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   3-MOS
<FISCAL-YEAR-END>                          SEP-30-1999             SEP-30-1998
<PERIOD-START>                             OCT-01-1998             OCT-01-1997
<PERIOD-END>                               DEC-31-1998             DEC-31-1997
<CASH>                                          18,900                       0<F1>
<SECURITIES>                                    10,800                       0
<RECEIVABLES>                                  141,100                       0
<ALLOWANCES>                                         0                       0
<INVENTORY>                                          0                       0
<CURRENT-ASSETS>                               170,800                       0
<PP&E>                                         882,500                       0
<DEPRECIATION>                                 218,900                       0
<TOTAL-ASSETS>                                 933,200                       0
<CURRENT-LIABILITIES>                          358,800                       0
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                           100                       0
<OTHER-SE>                                 (2,448,100)                       0
<TOTAL-LIABILITY-AND-EQUITY>                   933,200                       0
<SALES>                                        161,600                       0
<TOTAL-REVENUES>                               161,600                       0
<CGS>                                                0                       0
<TOTAL-COSTS>                                  213,500                       0
<OTHER-EXPENSES>                                85,600                       0
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                              12,400                       0
<INCOME-PRETAX>                              (149,900)                       0
<INCOME-TAX>                                    59,900                       0
<INCOME-CONTINUING>                           (90,000)                       0
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                  (90,000)                       0
<EPS-BASIC>                                     (0.01)                       0
<EPS-DILUTED>                                   (0.01)                       0
<FN>
<F1>COMPARATIVE RESULTS OF OPERATIONS AND CASH FLOWS FOR THE THREE MONTHS
ENDED DECEMBER 31, 1997 ARE NOT AVAILABLE DUE TO THE FOLLOWING FACTORS. PRIOR
TO THE MERGER WITH NIFCO INVESTMENTS LTD AND SUBSIDAIRIES (COLLECTIVELY,
NIFCO), NIFCO HAD NO REQUIREMENT TO REPORT CONSOLIDATED FINANCIAL POSITION,
RESULTS OF OPERATIONS AND CASH FLOWS ON A QUARTERLY BASIS IN ACCORDANCE WITH
U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ACCOUNTING SYSTEMS AND
RECORDS OF THE CONSOLIDATED GROUP COMPRISING NIFCO CANNOT GENERATE AN ACCURATE
QUARTERLY CUTOFF AS OF DECEMBER 31, 1997, AND IT IS NOT PRACTICABLE FOR THE
COMPANY TO GO BACK AND RECREATE SUCH FINANCIAL INFORMATION.
</FN>


</TABLE>