<ARTICLE> 5 <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> DEC-31-1996 <CASH> 0 <SECURITIES> 0 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 0 <CURRENT-LIABILITIES> 0 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> 0 <SALES> 861,875 <TOTAL-REVENUES> 1,064,036 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 1,065,119 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 105 <INCOME-PRETAX> (1,188) <INCOME-TAX> 0 <INCOME-CONTINUING> (1,188) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (1,188) <EPS-PRIMARY> 0 <EPS-DILUTED> 0