<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>