<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> APR-30-1999 <PERIOD-START> NOV-01-1998 <PERIOD-END> JAN-31-1999 <CASH> 704 <SECURITIES> 0 <RECEIVABLES> 320,454 <ALLOWANCES> 306,637 <INVENTORY> 0 <CURRENT-ASSETS> 34,476 <PP&E> 127,476 <DEPRECIATION> 0 <TOTAL-ASSETS> 436,333 <CURRENT-LIABILITIES> 1,160,161 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 5,422,813 <OTHER-SE> (6,146,641) <TOTAL-LIABILITY-AND-EQUITY> 436,333 <SALES> 0 <TOTAL-REVENUES> 18,065 <CGS> 0 <TOTAL-COSTS> 99,620 <OTHER-EXPENSES> 28,500 <LOSS-PROVISION> 13,638 <INTEREST-EXPENSE> 7,629 <INCOME-PRETAX> (131,322) <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (131,322) <EPS-PRIMARY> 0.00 <EPS-DILUTED> 0.00