<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> SEP-30-1996 <CASH> 53,482 <SECURITIES> 0 <RECEIVABLES> 10,758 <ALLOWANCES> 0 <INVENTORY> 39,825 <CURRENT-ASSETS> 104,065 <PP&E> 12,209 <DEPRECIATION> 0 <TOTAL-ASSETS> 126,393 <CURRENT-LIABILITIES> 55,716 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 138 <OTHER-SE> 56,545 <TOTAL-LIABILITY-AND-EQUITY> 126,393 <SALES> 0 <TOTAL-REVENUES> 217,824 <CGS> 0 <TOTAL-COSTS> 184,449 <OTHER-EXPENSES> 25,930 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 2,594 <INCOME-PRETAX> 4,851 <INCOME-TAX> 2,186 <INCOME-CONTINUING> 2,665 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,665 <EPS-PRIMARY> 0 <EPS-DILUTED> 0