<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> OCT-31-1994 <PERIOD-START> NOV-01-1993 <PERIOD-END> JUL-31-1994 <CASH> 5,429 <SECURITIES> 0 <RECEIVABLES> 415,077 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 956,135 <PP&E> 443,758 <DEPRECIATION> 0 <TOTAL-ASSETS> 1,893,121 <CURRENT-LIABILITIES> 1,334,974 <BONDS> 0 <COMMON> 1,577 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 63,441 <TOTAL-LIABILITY-AND-EQUITY> 1,893,121 <SALES> 0 <TOTAL-REVENUES> 2,000,139 <CGS> 0 <TOTAL-COSTS> 2,155,330 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 101,757 <INCOME-PRETAX> (59,494) <INCOME-TAX> (36,621) <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (33,016) <EPS-PRIMARY> (.02) <EPS-DILUTED> 0