<ARTICLE> 5 <MULTIPLIER> 1 <CURRENCY> U.S. Dollars <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> SEP-30-1999 <EXCHANGE-RATE> 1 <CASH> 209,648 <SECURITIES> 0 <RECEIVABLES> 4,058,644 <ALLOWANCES> 261,071 <INVENTORY> 2,365 <CURRENT-ASSETS> 4,325,362 <PP&E> 1,582,289 <DEPRECIATION> 882,873 <TOTAL-ASSETS> 12,071,440 <CURRENT-LIABILITIES> 8,075,773 <BONDS> 687,979 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 121,120 <OTHER-SE> 3,186,568 <TOTAL-LIABILITY-AND-EQUITY> 12,071,440 <SALES> 19,765,324 <TOTAL-REVENUES> 19,765,324 <CGS> 0 <TOTAL-COSTS> 15,177,948 <OTHER-EXPENSES> 4,487,905 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 780,146 <INCOME-PRETAX> (1,248,453) <INCOME-TAX> 6,413 <INCOME-CONTINUING> (1,254,866) <DISCONTINUED> (1,425,000) <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (2,679,866) <EPS-BASIC> (.22) <EPS-DILUTED> (.22)