<ARTICLE> 5
<LEGEND>
THIS SCHEDULE  CONTAINS SUMMARY FINANCIAL  INFORMATION  EXTRACTED FROM FINANCIAL
STATEMENTS  OF FINCA  CONSULTING,  INC.  AND  SUBSIDIARIES  AT AND FOR THE THREE
MONTHS  ENDED MARCH 31, 1993 AND IS  QUALIFIED  IN ITS  ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS. 
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1993
<PERIOD-END>                               MAR-31-1993
<CASH>                                         671,941
<SECURITIES>                                    36,664
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                             1,770,826
<PP&E>                                         309,307
<DEPRECIATION>                                 105,176
<TOTAL-ASSETS>                               3,015,146
<CURRENT-LIABILITIES>                          701,979
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          1
<COMMON>                                        20,126
<OTHER-SE>                                   2,247,408
<TOTAL-LIABILITY-AND-EQUITY>                 3,015,146
<SALES>                                              0
<TOTAL-REVENUES>                             3,566,694
<CGS>                                                0
<TOTAL-COSTS>                                1,870,111
<OTHER-EXPENSES>                             1,488,424
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 823
<INCOME-PRETAX>                                208,159
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            208,159
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   207,730
<EPS-PRIMARY>                                     9.69
<EPS-DILUTED>                                     9.69