Interactive Systems Worldwide Inc.
                         Statements of Operations
                              (Unaudited)
            (Amounts in thousands except share and per share data)


                                       Three Months Ended
                                           Dec. 31,
                                      2001           2000

Revenues, net                   $    1,224      $     724

Costs and expenses:
 Cost of revenues, research
  and development expense              141            237
 General and
  administrative expense               314            260
                                       455            497
   Operating income                    769            227
Interest income                         33             47
   Income before income taxes          802            274
Provision for income taxes             332             --
   Net income                   $      470      $     274
Net income
   per share- basic             $     0.05      $    0.03
Weighted average basic
 common shares outstanding       8,888,246      9,030,601
Net income
   per share- diluted           $     0.05      $    0.03
Weighted average diluted
 common shares outstanding       9,969,375      9,321,768


                  Interactive Systems Worldwide Inc.
                       Summary Balance Sheet Data


                         (All $ amounts in thousands)


                                     Dec.  31,               Sept. 30,
                                       2001                    2001
                                    (Unaudited)

Cash and short term
  investments
  (including marketable
  securities)                       $ 5,801                 $ 5,065
Total current assets                $ 8,419                 $ 7,188
Total assets                        $ 9,182                 $ 8,574
Current liabilities                 $ 1,023                 $   969
Total liabilities                   $ 1,023                 $   969
Stockholders' equity                $ 8,159                 $ 7,605