<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-END> MAR-31-1999 <CASH> 201,175 <SECURITIES> 0 <RECEIVABLES> 80,793 <ALLOWANCES> (5,000) <INVENTORY> 0 <CURRENT-ASSETS> 284,724 <PP&E> 14,040 <DEPRECIATION> (7,613) <TOTAL-ASSETS> 291,151 <CURRENT-LIABILITIES> 34,845 <BONDS> 94,050 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 771,000 <OTHER-SE> (608,744) <TOTAL-LIABILITY-AND-EQUITY> 291,151 <SALES> 123,077 <TOTAL-REVENUES> 123,077 <CGS> 0 <TOTAL-COSTS> 99,775 <OTHER-EXPENSES> (914) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 1,350 <INCOME-PRETAX> 22,866 <INCOME-TAX> 0 <INCOME-CONTINUING> 22,866 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> (82,711) <NET-INCOME> (59,845) <EPS-PRIMARY> 0.09 <EPS-DILUTED> 0.09