<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED FINANCIAL STATEMENTS OF SMARTSOURCES.COM, INC. FOR THE NINE MONTH
PERIOD ENDED JUNE 30, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>

<S>                             <C>                     <C>
<PERIOD-TYPE>                   9-MOS                   9-MOS
<FISCAL-YEAR-END>                          SEP-30-1999             SEP-30-1998<F1>
<PERIOD-START>                             OCT-01-1998             OCT-01-1997
<PERIOD-END>                               JUN-30-1999             JUN-30-1998
<CASH>                                         129,400                       0
<SECURITIES>                                         0                       0
<RECEIVABLES>                                  143,500                       0
<ALLOWANCES>                                         0                       0
<INVENTORY>                                          0                       0
<CURRENT-ASSETS>                               272,900                       0
<PP&E>                                       1,037,900                       0
<DEPRECIATION>                               (277,300)                       0
<TOTAL-ASSETS>                               2,745,700                       0
<CURRENT-LIABILITIES>                          287,300                       0
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                  3,407,000                       0
<COMMON>                                     1,000,100                       0
<OTHER-SE>                                 (3,311,500)                       0
<TOTAL-LIABILITY-AND-EQUITY>                 2,745,700                       0
<SALES>                                        495,700                       0
<TOTAL-REVENUES>                               495,700                       0
<CGS>                                                0                       0
<TOTAL-COSTS>                                1,216,900                       0
<OTHER-EXPENSES>                                90,300                       0
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                              36,500                       0
<INCOME-PRETAX>                              (848,000)                       0
<INCOME-TAX>                                    29,100                       0
<INCOME-CONTINUING>                          (877,100)                       0
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                 (877,100)                       0
<EPS-BASIC>                                      (.11)                       0
<EPS-DILUTED>                                    (.10)                       0
<FN>
<F1> COMPARATIVE RESULTS OF OPERATIONS AND CASH FLOWS FOR THE NINE MONTHS ENDED
JUNE 30, 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 JUNE 30, 1998, AND IT IS NOT PRACTICABLE FOR THE COMPANY TO GO BACK AND
RECREATE SUCH FINANCIAL INFORMATION.
</FN>


</TABLE>