<ARTICLE> 5 <PERIOD-TYPE> 3-mos <FISCAL-YEAR-END> JAN-31-1997 <PERIOD-END> APR-30-1997 <CASH> 2,368 <SECURITIES> 0 <RECEIVABLES> 148,643 <ALLOWANCES> 6,854 <INVENTORY> 0 <CURRENT-ASSETS> 163,299 <PP&E> 37,079 <DEPRECIATION> 10,578 <TOTAL-ASSETS> 918,376 <CURRENT-LIABILITIES> 617,220 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 18,017 <OTHER-SE> (330,449) <TOTAL-LIABILITY-AND-EQUITY> 918,376 <SALES> 30,369 <TOTAL-REVENUES> 258,819 <CGS> 0 <TOTAL-COSTS> 258,418 <OTHER-EXPENSES> 654 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 654 <INCOME-PRETAX> (253) <INCOME-TAX> 0 <INCOME-CONTINUING> 401 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (253) <EPS-PRIMARY> 0.00 <EPS-DILUTED> 0.00