<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS IN THE QUARTERLY REPORT ON FORM 10-QSB OF AUDIOHIGHWAY.COM
FOR THE THREE MONTHS ENDED JUNE 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.

<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                           1,473
<SECURITIES>                                     2,000
<RECEIVABLES>                                      356
<ALLOWANCES>                                         0
<INVENTORY>                                        420
<CURRENT-ASSETS>                                 4,581
<PP&E>                                           1,186
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                   6,849
<CURRENT-LIABILITIES>                            1,823
<BONDS>                                            134
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        34,717
<OTHER-SE>                                    (29,825)
<TOTAL-LIABILITY-AND-EQUITY>                     6,849
<SALES>                                          1,497
<TOTAL-REVENUES>                                 1,497
<CGS>                                              948
<TOTAL-COSTS>                                   10,324
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                (41)
<INCOME-PRETAX>                                (8,786)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (8,786)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (8,786)
<EPS-BASIC>                                     (1.40)
<EPS-DILUTED>                                   (1.40)