<ARTICLE> 5 <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> MAR-31-1996 <CASH> 8,804 <SECURITIES> 42,390 <RECEIVABLES> 94,471 <ALLOWANCES> (31,283) <INVENTORY> 162,455 <CURRENT-ASSETS> 0 <PP&E> 182,384 <DEPRECIATION> 0 <TOTAL-ASSETS> 478,850 <CURRENT-LIABILITIES> 0 <BONDS> 183,276 <COMMON> 12,715 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 144,621 <TOTAL-LIABILITY-AND-EQUITY> 478,850 <SALES> 17,321 <TOTAL-REVENUES> 28,899 <CGS> 7,674 <TOTAL-COSTS> 13,815 <OTHER-EXPENSES> 5,388 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 2,926 <INCOME-PRETAX> (1,076) <INCOME-TAX> 0 <INCOME-CONTINUING> (1,076) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (1,076) <EPS-PRIMARY> (0.12) <EPS-DILUTED> (0.12) <FN> NOTE: Total Current Assets and Total Current Liabilities are not applicable because Registrant does not present a classified balance sheet. </TABLE > 18