<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONDENSED BALANCE SHEETS AND CONDENSED STATEMENTS OF OPERATIONS FOUND ON PAGES 1 THROUGH 4 OF THE COMPANY'S FORM 10-QSB FOR THE YEAR TO DATE, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> SEP-30-1996 <CASH> 270,542 <SECURITIES> 0 <RECEIVABLES> 8,816,967 <ALLOWANCES> 433,369 <INVENTORY> 0 <CURRENT-ASSETS> 17,383,081 <PP&E> 4,833,183 <DEPRECIATION> 0 <TOTAL-ASSETS> 22,741,769 <CURRENT-LIABILITIES> 12,997,335 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 6,165,977 <OTHER-SE> 1,995,797 <TOTAL-LIABILITY-AND-EQUITY> 22,741,769 <SALES> 40,008,620 <TOTAL-REVENUES> 40,008,620 <CGS> 36,932,837 <TOTAL-COSTS> 36,932,837 <OTHER-EXPENSES> 5,051,037 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (2,553,561) <INCOME-TAX> 10,000 <INCOME-CONTINUING> (2,563,561) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (2,563,561) <EPS-PRIMARY> (.50) <EPS-DILUTED> 0