<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1996 <PERIOD-START> OCT-01-1995 <PERIOD-END> DEC-31-1995 <CASH> 1,049,727 <SECURITIES> 14,711,797 <RECEIVABLES> 33,499,504 <ALLOWANCES> 0 <INVENTORY> 29,579,975 <CURRENT-ASSETS> 83,373,592 <PP&E> 18,724,922 <DEPRECIATION> 0 <TOTAL-ASSETS> 118,978,953 <CURRENT-LIABILITIES> 15,585,150 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 145,762 <OTHER-SE> 103,248,041 <TOTAL-LIABILITY-AND-EQUITY> 118,978,953 <SALES> 43,866,263 <TOTAL-REVENUES> 43,866,263 <CGS> 19,987,202 <TOTAL-COSTS> 16,863,294 <OTHER-EXPENSES> 279,307<F1> <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 7,129,820 <INCOME-TAX> 2,607,899 <INCOME-CONTINUING> 4,521,921 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4,521,921 <EPS-PRIMARY> .33 <EPS-DILUTED> .33 <FN> <F1>AETHERWORKS NET LOSS </FN>