<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> SEP-30-1996 <CASH> 230,211 <SECURITIES> 0 <RECEIVABLES> 72,615 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 302,826 <PP&E> 120,095 <DEPRECIATION> 0 <TOTAL-ASSETS> 451,938 <CURRENT-LIABILITIES> 379,492 <BONDS> 0 <PREFERRED-MANDATORY> 73,755 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> 451,938 <SALES> 441,954 <TOTAL-REVENUES> 450,707 <CGS> 0 <TOTAL-COSTS> 455,477 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (4,770) <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (4,770) <EPS-PRIMARY> (.06) <EPS-DILUTED> (.06)