<ARTICLE> 5
<CIK> 0000740892
<NAME> INTERNATIONAL MANAGEMENT & RESEARCH CORPORATION
<MULTIPLIER> 1
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             OCT-01-1996
<PERIOD-END>                               DEC-31-1996
<EXCHANGE-RATE>                                      1
<CASH>                                           7,138
<SECURITIES>                                         0
<RECEIVABLES>                                   37,000
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                44,138
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                  44,138
<CURRENT-LIABILITIES>                          410,963
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        63,801
<OTHER-SE>                                 (1,503,438)
<TOTAL-LIABILITY-AND-EQUITY>                    44,138
<SALES>                                              0
<TOTAL-REVENUES>                               100,105
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               100,157
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              46,154
<INCOME-PRETAX>                                   (52)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                      (52)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0