<ARTICLE> 5

<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
REGISTRANT'S FORM 10-Q FOR THE PERIOD ENDED SEPTEMBER 30, 1999 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS
INCLUDED IN SUCH REPORT.
</LEGEND>


                     
<PERIOD-TYPE>           9-MOS
<FISCAL-YEAR-END>       DEC-31-1999
<PERIOD-END>            SEP-30-1999

<CASH>                             21,593
<SECURITIES>                         0
<RECEIVABLES>                     237,023
<ALLOWANCES>                      (11,566)
<INVENTORY>                          0
<CURRENT-ASSETS>                  307,898
<PP&E>                            119,793
<DEPRECIATION>                    (51,010)
<TOTAL-ASSETS>                    842,379
<CURRENT-LIABILITIES>             218,786
<BONDS>                              0
<COMMON>                              303
<PREFERRED-MANDATORY>                0
<PREFERRED>                          0
<OTHER-SE>                        291,256
<TOTAL-LIABILITY-AND-EQUITY>      842,379
<SALES>                              0
<TOTAL-REVENUES>                  474,737
<CGS>                                0
<TOTAL-COSTS>                     590,980
<OTHER-EXPENSES>                     0
<LOSS-PROVISION>                    1,544
<INTEREST-EXPENSE>                 12,312
<INCOME-PRETAX>                  (130,099)
<INCOME-TAX>                      (20,043)
<INCOME-CONTINUING>              (110,056)
<DISCONTINUED>                       0
<EXTRAORDINARY>                      0
<CHANGES>                            0
<NET-INCOME>                     (110,056)
<EPS-BASIC>                       (4.98)
<EPS-DILUTED>                       (4.98)