<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> MAR-31-1997 <PERIOD-END> SEP-30-1996 <CASH> 741 <SECURITIES> 0 <RECEIVABLES> 15,549 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 16,290 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 511,189 <CURRENT-LIABILITIES> 745,998 <BONDS> 0 <COMMON> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> 511,189 <SALES> 700 <TOTAL-REVENUES> 700 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 32,780 <LOSS-PROVISION> (32,080) <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (32,080) <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (32,080) <EPS-PRIMARY> 0 <EPS-DILUTED> 0