<ARTICLE> 5 <PERIOD-TYPE> 10-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> OCT-31-1997 <CASH> 5,958 <SECURITIES> 0 <RECEIVABLES> 185,248 <ALLOWANCES> 1,037 <INVENTORY> 0 <CURRENT-ASSETS> 190,169 <PP&E> 67,352 <DEPRECIATION> 12,830 <TOTAL-ASSETS> 244,691 <CURRENT-LIABILITIES> 143,244 <BONDS> 0 <COMMON> 5,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 96,447 <TOTAL-LIABILITY-AND-EQUITY> 244,691 <SALES> 877,309 <TOTAL-REVENUES> 877,309 <CGS> 0 <TOTAL-COSTS> 798,369 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 78,940 <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 78,940 <EPS-PRIMARY> 0 <EPS-DILUTED> 0