<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> DEC-31-1996 <CASH> 7,607,580 <SECURITIES> 0 <RECEIVABLES> 41,207,824 <ALLOWANCES> 0 <INVENTORY> 35,396,677 <CURRENT-ASSETS> 89,709,160 <PP&E> 25,114,285 <DEPRECIATION> 0 <TOTAL-ASSETS> 130,660,881 <CURRENT-LIABILITIES> 23,055,806 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 146,827 <OTHER-SE> 107,458,247 <TOTAL-LIABILITY-AND-EQUITY> 130,660,881 <SALES> 0 <TOTAL-REVENUES> 42,236,213 <CGS> 22,595,738 <TOTAL-COSTS> 21,380,157 <OTHER-EXPENSES> 1,519,789<F1> <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (3,160,440) <INCOME-TAX> (582,433) <INCOME-CONTINUING> (2,578,007) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (2,578,007) <EPS-PRIMARY> (.19) <EPS-DILUTED> (.19) <FN> <F1>Aetherworks Corp net loss </FN>