<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 MARCH 31, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>

<S>                             <C>                     <C>
<PERIOD-TYPE>                   6-MOS                   6-MOS
<FISCAL-YEAR-END>                          SEP-30-1999             SEP-30-1998
<PERIOD-START>                             OCT-01-1998             OCT-01-1997
<PERIOD-END>                               MAR-31-1999             MAR-31-1998
<CASH>                                          25,200                       0<F1>
<SECURITIES>                                         0                       0
<RECEIVABLES>                                  181,600                       0
<ALLOWANCES>                                         0                       0
<INVENTORY>                                          0                       0
<CURRENT-ASSETS>                               206,800                       0
<PP&E>                                         939,800                       0
<DEPRECIATION>                               (246,200)                       0
<TOTAL-ASSETS>                                 992,600                       0
<CURRENT-LIABILITIES>                          414,800                       0
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                       300,100                       0
<OTHER-SE>                                 (2,841,800)                       0
<TOTAL-LIABILITY-AND-EQUITY>                   992,600                       0
<SALES>                                        350,100                       0
<TOTAL-REVENUES>                               350,100                       0
<CGS>                                                0                       0
<TOTAL-COSTS>                                  686,100                       0
<OTHER-EXPENSES>                                79,100                       0
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                              23,800                       0
<INCOME-PRETAX>                              (438,900)                       0
<INCOME-TAX>                                    20,200                       0
<INCOME-CONTINUING>                          (459,100)                       0
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                 (459,100)                       0
<EPS-BASIC>                                     (0.07)                       0
<EPS-DILUTED>                                   (0.07)                       0
<FN>
<F1>
COMPARATIVE RESULTS OF OPERATIONS AND CASH FLOWS FOR THE SIX MONTHS ENDED
MARCH 31, 1998 ARE NOT AVAILABLE DUE TO THE FOLLOWING FACTORS. PRIOR TO THE
MERGER WITH NIFCO INVESTMENTS LTD AND SUBSIDIARIES (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 MARCH 31, 1998, AND IT IS NOT PRACTICABLE FOR THE COMPANY TO GO BACK
AND RECREATE SUCH FINANCIAL INFORMATION.
</FN>



</TABLE>