<ARTICLE> 5
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JUL-01-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                           2,429
<SECURITIES>                                         0
<RECEIVABLES>                                   28,540
<ALLOWANCES>                                     1,953
<INVENTORY>                                          0
<CURRENT-ASSETS>                                36,412
<PP&E>                                           3,832
<DEPRECIATION>                                     827
<TOTAL-ASSETS>                                  63,496
<CURRENT-LIABILITIES>                           51,080
<BONDS>                                          1,839
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           182
<OTHER-SE>                                      10,395
<TOTAL-LIABILITY-AND-EQUITY>                    63,496
<SALES>                                         36,390
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                                   24,466
<OTHER-EXPENSES>                                11,392
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 302
<INCOME-PRETAX>                                    282
<INCOME-TAX>                                       184
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                        98<F1>
<EPS-BASIC>                                       0.01<F1>
<EPS-DILUTED>                                     0.01<F1>
<FN>
<F1>THE NET INCOME AND BASIC AND DILUTED EPS ARE PRO FORMA (SEE NOTE 8 TO
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS).
</FN>