Year Ended December 31, 1999
                         -------------------------------------------------------------
                                        BuyGolf.com,   Pro Forma           Pro Forma
                         BUY.COM Inc.     Inc.(a)     Adjustments           Combined
                         -------------  ------------  ------------        ------------
Net revenues............ $     596,848  $     1,025   $        (40)(b)    $    597,833
Cost of goods sold......       603,695          883            --              604,578
                         -------------  -----------   ------------        ------------
Gross profit............        (6,847)         142            (40)             (6,745)
Total operating
 expense................       122,175        3,576         12,193 (b)(c)      137,944
                         -------------  -----------   ------------        ------------
Operating loss..........      (129,022)      (3,434)       (12,233)           (144,689)
Total other income
 (expense)..............        (1,143)           7            --               (1,136)
                         -------------  -----------   ------------        ------------
Loss before provision
 for income taxes.......      (130,165)      (3,427)       (12,233)           (145,825)
Provision for income
 taxes..................             3            1            --                    4
                         -------------  -----------   ------------        ------------
Net loss................ $    (130,168) $    (3,428)  $    (12,233)       $   (145,829)
                         =============  ===========   ============        ============
Net loss per share:
  Basic and diluted.....                                                  $      (1.27)
Weighted average number
 of common shares
 outstanding:
  Basic and diluted(d)..                                                   114,719,108