<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAR-31-2001 <PERIOD-START> OCT-01-2000 <PERIOD-END> DEC-31-2000 <CASH> 158 <SECURITIES> 0 <RECEIVABLES> 4,002 <ALLOWANCES> (45) <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 53 <DEPRECIATION> (38) <TOTAL-ASSETS> 4,129 <CURRENT-LIABILITIES> 1,597 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 587 <OTHER-SE> 1,944 <TOTAL-LIABILITY-AND-EQUITY> 4,128 <SALES> 547 <TOTAL-REVENUES> 547 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 330 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 217 <INCOME-TAX> 42 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 260 <EPS-BASIC> 0.22 <EPS-DILUTED> 0.22