<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM JUNE 30, 1996 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH JUNE 30, 1996 10-Q. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> MAR-31-1997 <PERIOD-START> APR-01-1996 <PERIOD-END> JUN-30-1996 <CASH> 7,656 <SECURITIES> 0 <RECEIVABLES> 37,962 <ALLOWANCES> 75,213 <INVENTORY> 196,734 <CURRENT-ASSETS> 246,503 <PP&E> 27,088 <DEPRECIATION> 11,287 <TOTAL-ASSETS> 2,314,347 <CURRENT-LIABILITIES> 139,822 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 3,949 <OTHER-SE> 2,170,576 <TOTAL-LIABILITY-AND-EQUITY> 2,314,347 <SALES> (1,132) <TOTAL-REVENUES> (1,132) <CGS> 20,752 <TOTAL-COSTS> (21,884) <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 0 <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 0 <EPS-PRIMARY> 0 <EPS-DILUTED> 0