WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  

<ARTICLE>     5
       
                             
<PERIOD-TYPE>                       9-MOS
<FISCAL-YEAR-END>                   12-31-96
<PERIOD-END>                        09-30-96
<CASH>                               287,412
<SECURITIES>                         0
<RECEIVABLE>                        2,564,402
<ALLOWANCES>                        380,060
<INVENTORY>                         0
<CURRENT-ASSETS>                    2,613,426
<PP&E>                               393,115
<DEPRECIATION>                        292,881
<TOTAL-ASSETS>                      2,731,687
<CURRENT-LIABILITIES>               3,136,509
<BONDS>                              0
<PREFERRED-MANDATORY>                0
<PREFERRED>                         0
<COMMON>                            65,292
<OTHER-SE>                         (473,114)
<TOTAL-LIABILITY-AND-EQUITY>        2,731,687
<SALES>                            12,803,812
<TOTAL-REVENUES>                   12,803,812
<CGS>                               9,609,495
<TOTAL-COSTS>                      12,976,096
<OTHER-EXPENSES>                   (20,678)
<LOSS-PROVISION>                    0
<INTEREST-EXPENSE>                23,794
<INCOME-PRETAX>                   (175,400)
<INCOME-TAX>                       0
<INCOME-CONTINUING>               (175,400)
<DISCONTINUED>                     0
<EXTRAORDINARY>                    0
<CHANGES>                           0
<NET-INCOME>                      (75,400)
<EPS-PRIMARY>                     (.025)
<EPS-DILUTED>                      (.025)