<ARTICLE> 5
       
                                                  
<PERIOD-TYPE>                   3-MOS                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1994             DEC-31-1994
<PERIOD-START>                             SEP-01-1994             JAN-01-1994
<PERIOD-END>                               DEC-31-1994             DEC-31-1994
<CASH>                                         $43,801                 $43,801
<SECURITIES>                                         0                       0
<RECEIVABLES>                                   81,951                  81,951
<ALLOWANCES>                                         0                       0
<INVENTORY>                                     89,448                  89,448
<CURRENT-ASSETS>                               240,346                 240,346
<PP&E>                                         128,623                 128,623
<DEPRECIATION>                                       0                       0
<TOTAL-ASSETS>                                 441,473                 441,473
<CURRENT-LIABILITIES>                          102,544                 102,544
<BONDS>                                        195,181                 195,181
<COMMON>                                           282                     282
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<OTHER-SE>                                      88,626                  88,626
<TOTAL-LIABILITY-AND-EQUITY>                   441,473                 441,473
<SALES>                                        122,961                 366,851
<TOTAL-REVENUES>                               122,961                 366,851
<CGS>                                           57,517                 182,946
<TOTAL-COSTS>                                   57,517                 182,946
<OTHER-EXPENSES>                                  (317)                  1,531
<LOSS-PROVISION>                                   196                   1,410
<INTEREST-EXPENSE>                                 195                   4,589
<INCOME-PRETAX>                               (202,970)               (169,952)
<INCOME-TAX>                                     2,228                  10,360
<INCOME-CONTINUING>                                  0                       0
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                               (221,000)               (221,000)
<CHANGES>                                            0                       0
<NET-INCOME>                                 $(207,247)              $(183,581)
<EPS-PRIMARY>                                   $(8.25)                 $(8.24)
<EPS-DILUTED>                                   $(8.25)                 $(8.24)