<ARTICLE> 5
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          SEP-30-1997
<PERIOD-START>                             OCT-01-1996
<PERIOD-END>                               JUN-30-1997
<CASH>                                      14,793,019
<SECURITIES>                                         0
<RECEIVABLES>                               34,239,782
<ALLOWANCES>                                         0
<INVENTORY>                                 27,989,600
<CURRENT-ASSETS>                            81,227,919
<PP&E>                                      22,940,693
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                             114,995,797
<CURRENT-LIABILITIES>                       16,328,362
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       146,945
<OTHER-SE>                                  98,520,490
<TOTAL-LIABILITY-AND-EQUITY>               114,995,797
<SALES>                                    123,472,736
<TOTAL-REVENUES>                           123,472,736
<CGS>                                       64,419,895
<TOTAL-COSTS>                               68,030,219<F1>
<OTHER-EXPENSES>                             4,634,476<F2>
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                            (13,268,398)
<INCOME-TAX>                                (1,357,450)
<INCOME-CONTINUING>                        (11,910,948)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                               (11,910,948)
<EPS-PRIMARY>                                    (.89)
<EPS-DILUTED>                                    (.89)
<FN>
<F1>Includes restructuring charge of $10,471,482
<F2>Aether Works Corp net loss
</FN>