<ARTICLE>                        5
<CIK>                            0000868278
<NAME>                           E.Kaytes
<MULTIPLIER>                     1
<CURRENCY>                       U.S. DOLLARS
       
                                                     
<PERIOD-TYPE>                         3-MOS                 3-MOS
<FISCAL-YEAR-END>                     DEC-31-1999           DEC-31-1998
<PERIOD-START>                        JAN-01-1999           JAN-01-1998
<PERIOD-END>                          MAR-31-1999           MAR-31-1998
<EXCHANGE-RATE>                            1                1 
<CASH>                                23,692,834            32,343,514
<SECURITIES>                          0                     0 
<RECEIVABLES>                         2,994,299             2,094,681
<ALLOWANCES>                          405,005               967,272
<INVENTORY>                           6,667,121             7,277,093
<CURRENT-ASSETS>                      39,002,242            46,461,638
<PP&E>                                1,238,980             294,344
<DEPRECIATION>                        204,044               72,859
<TOTAL-ASSETS>                        40,589,874            47,104,317
<CURRENT-LIABILITIES>                 3,392,424             3,978,369
<BONDS>                               0                     0
<PREFERRED-MANDATORY>                 0                     0
<PREFERRED>                           0                     0
<COMMON>                              7,295                 6,992
<OTHER-SE>                            37,190,155            43,118,956
<TOTAL-LIABILITY-AND-EQUITY>          40,589,874            47,104,317
<SALES>                               6,136,902             7,271,819
<TOTAL-REVENUES>                      6,136,902             7,271,819
<CGS>                                 2,052,650             2,211,296
<TOTAL-COSTS>                         7,482,277             3,367,568
<OTHER-EXPENSES>                      0                     0
<LOSS-PROVISION>                      0                     0
<INTEREST-EXPENSE>                    0                     0
<INCOME-PRETAX>                       (3,041,336)           2,076,939
<INCOME-TAX>                          (1,186,122)           810,006
<INCOME-CONTINUING>                   (1,855,214)           1,266,933
<DISCONTINUED>                        0                     0
<EXTRAORDINARY>                       0                     0
<CHANGES>                             0                     0
<NET-INCOME>                          (1,855,214)           1,266,933
<EPS-PRIMARY>                         (0.15)                0.10
<EPS-DILUTED>                         (0.15)                0.08