<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> MAR-31-1996 <CASH> 283,574 <SECURITIES> 0 <RECEIVABLES> 16,067,554 <ALLOWANCES> 817,073 <INVENTORY> 665,350 <CURRENT-ASSETS> 17,810,631 <PP&E> 23,858,307 <DEPRECIATION> 10,074,304 <TOTAL-ASSETS> 54,998,488 <CURRENT-LIABILITIES> 17,240,222 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 23,842 <COMMON> 317,173 <OTHER-SE> 34,866,200 <TOTAL-LIABILITY-AND-EQUITY> 54,998,488 <SALES> 9,963,489 <TOTAL-REVENUES> 9,963,489 <CGS> 0 <TOTAL-COSTS> 19,436,152 <OTHER-EXPENSES> 319,925 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 326,977 <INCOME-PRETAX> (9,792,588) <INCOME-TAX> (1,578,997) <INCOME-CONTINUING> (8,213,591) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (8,213,591) <EPS-PRIMARY> (.25) <EPS-DILUTED> (.25)