<ARTICLE> 5
<LEGEND>
This Schedule contains summary financial information extracted
from the Company's Form 10-QSB for the quarter ended
September 30, 1996 and is qualified in its entirety by
reference to such financial statements.
</LEGEND>
       
                                            
<PERIOD-TYPE>                                 3-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               SEP-30-1996
<CASH>                                          40,804
<SECURITIES>                                         0
<RECEIVABLES>                                5,966,040
<ALLOWANCES>                                 4,008,530
<INVENTORY>                                     80,603
<CURRENT-ASSETS>                             6,205,573
<PP&E>                                       1,573,266
<DEPRECIATION>                               5,596,253
<TOTAL-ASSETS>                              10,241,726
<CURRENT-LIABILITIES>                        8,874,406
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     4,922,035         
<OTHER-SE>                                  (3,829,678)
<TOTAL-LIABILITY-AND-EQUITY>                10,241,726
<SALES>                                              0
<TOTAL-REVENUES>                             1,499,702 
<CGS>                                                0
<TOTAL-COSTS>                                1,701,573 
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             110,704
<INCOME-PRETAX>                               (206,917)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (206,917)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (206,917) 
<EPS-PRIMARY>                                     (.01)
<EPS-DILUTED>                                     (.01)