<ARTICLE>      5


                             
<PERIOD-TYPE>                        9-MOS
<FISCAL-YEAR-END>                                      MAR-31-2000
<PERIOD-START>                                         APR-01-1999
<PERIOD-END>                                           DEC-31-1999
<CASH>                                                         292
<SECURITIES>                                                     0
<RECEIVABLES>                                                3,196
<ALLOWANCES>                                                   (39)
<INVENTORY>                                                      0
<CURRENT-ASSETS>                                                 0
<PP&E>                                                         151
<DEPRECIATION>                                                (137)
<TOTAL-ASSETS>                                               3,463
<CURRENT-LIABILITIES>                                        1,298
<BONDS>                                                          0
<PREFERRED-MANDATORY>                                            0
<PREFERRED>                                                      0
<COMMON>                                                       587
<OTHER-SE>                                                   1,578
<TOTAL-LIABILITY-AND-EQUITY>                                 3,463
<SALES>                                                        549
<TOTAL-REVENUES>                                               549
<CGS>                                                            0
<TOTAL-COSTS>                                                    0
<OTHER-EXPENSES>                                               641
<LOSS-PROVISION>                                                 0
<INTEREST-EXPENSE>                                               0
<INCOME-PRETAX>                                                (92)
<INCOME-TAX>                                                  (120)
<INCOME-CONTINUING>                                              0
<DISCONTINUED>                                                   0
<EXTRAORDINARY>                                                  0
<CHANGES>                                                        0
<NET-INCOME>                                                    28
<EPS-BASIC>                                                   0.02
<EPS-DILUTED>                                                 0.02