<ARTICLE>                     5
<LEGEND>                      This schedule contains summary financial
                              information extracted from the consolidated
                              Statements of Operations and Balance Sheets
                              and is qualified in its entirety by reference
                              to such financial statements.
<MULTIPLIER>                  1
<CURRENCY>                    US Dollars
<PERIOD-START>                JAN-1-1997
<PERIOD-TYPE>                 9-MOS
<FISCAL-YEAR-END>             DEC-31-1997
<PERIOD-END>                  SEP-30-1997
<EXCHANGE-RATE>               1
<CASH>                        834,361
<SECURITIES>                  0
<RECEIVABLES>                 9,883,937
<ALLOWANCES>                  195,339
<INVENTORY>                   0
<CURRENT-ASSETS>              13,555,039
<PP&E>                        0
<DEPRECIATION>                0
<TOTAL-ASSETS>                79,420,302
<CURRENT-LIABILITIES>         37,564,232
<BONDS>                       0
<COMMON>                      190,184
<PREFERRED-MANDATORY>         0
<PREFERRED>                   0
<OTHER-SE>                    15,852,669
<TOTAL-LIABILITY-AND-EQUITY>  79,420,302
<SALES>                       10,859,233
<TOTAL-REVENUES>              10,859,233
<CGS>                         0
<TOTAL-COSTS>                 10,658,042
<OTHER-EXPENSES>              0
<LOSS-PROVISION>              0
<INTEREST-EXPENSE>            414,269
<INCOME-PRETAX>               (213,078)
<INCOME-TAX>                  42,830
<INCOME-CONTINUING>           (255,908)
<DISCONTINUED>                (13,520,374)
<EXTRAORDINARY>               0
<CHANGES>                     0
<NET-INCOME>                  (13,826,282)
<EPS-PRIMARY>                 (1.70)
<EPS-DILUTED>                 (1.70)