<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
balance sheet and the statement of income filed as part of the quarterly
report on Form 10-QSB and is qualified in its entirety by reference to
such quarterly report on Form 10-QSB.
</LEGEND>
       
                                        
<PERIOD-TYPE>                              9-MOS
<FISCAL-YEAR-END>                          MAY-31-1996
<PERIOD-END>                               FEB-29-1996
<CASH>                                         732,324
<SECURITIES>                                   788,973
<RECEIVABLES>                                  396,070
<ALLOWANCES>                                    45,250
<INVENTORY>                                    105,016
<CURRENT-ASSETS>                             2,202,015
<PP&E>                                       1,602,166
<DEPRECIATION>                                  54,387
<TOTAL-ASSETS>                               5,280,395
<CURRENT-LIABILITIES>                          369,411
<BONDS>                                              0
<COMMON>                                       437,428
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                   4,411,521
<TOTAL-LIABILITY-AND-EQUITY>                 5,280,395
<SALES>                                      2,018,313
<TOTAL-REVENUES>                             2,018,313
<CGS>                                        1,409,409
<TOTAL-COSTS>                                1,409,409
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                271,308
<INCOME-TAX>                                   100,981
<INCOME-CONTINUING>                            368,228
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   368,228
<EPS-PRIMARY>                                      .20
<EPS-DILUTED>                                      .20