<ARTICLE>                     5
<LEGEND>
     (UNUADITED)
</LEGEND>
                       
                       
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              MAR-31-1997
<PERIOD-END>                                   DEC-31-1996
<CASH>                                         547,490
<SECURITIES>                                   0
<RECEIVABLES>                                  1,194,696
<ALLOWANCES>                                   72,387
<INVENTORY>                                    804,668
<CURRENT-ASSETS>                               2,613,958
<PP&E>                                         125,636
<DEPRECIATION>                                 2,114
<TOTAL-ASSETS>                                 6,425,005
<CURRENT-LIABILITIES>                          977,949
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    2030
<COMMON>                                       511
<OTHER-SE>                                     4,703,926
<TOTAL-LIABILITY-AND-EQUITY>                   6,425,005
<SALES>                                        635,031
<TOTAL-REVENUES>                               635,031
<CGS>                                          347,387
<TOTAL-COSTS>                                  413,637
<OTHER-EXPENSES>                               (1,974)
<LOSS-PROVISION>                               4,818
<INTEREST-EXPENSE>                             73,774
<INCOME-PRETAX>                                (202,611)
<INCOME-TAX>                                   0
<INCOME-CONTINUING>                            (202,611)
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   (202,611)
<EPS-PRIMARY>                                  (.05)
<EPS-DILUTED>                                  (.05)