[MULTIPLIER]     1,000

(UNAUDITED)
                     Three Months Ended March 31,
                        1996           1995
                                 
Net income (loss)          

Net income (loss)      $ (2,198)     $     352
                       ========       ========
Weighted average number of shares          
  Primary:          
    Average common 
       shares outstanding  5,733          5,830
    Common share equiva-
       lents resulting 
       from assumed exercise 
       of stock options        1              61
                         -------         -------
                           5,734           5,891
                         =======         =======
Fully diluted:          
  Average common shares 
    outstanding            5,733           5,830
  Common share equivalents 
    resulting from assumed 
    exercise of stock 
    options                    1              61
                          ------          ------
                           5,734           5,891
                          ======          ======
Earnings per common share:               
Primary                    $(.38)           $.06
Fully diluted               (.38)            .06


     Primary earnings per common share are computed by 
dividing net income, by the weighted average number of 
common shares and common share equivalents outstanding.  
Common share equivalents are computed using the treasury 
stock method.  Under the treasury stock method, an average 
market price is used to determine the number of common 
share equivalents for primary earnings per common share.  
The higher of the average or the end of period market price 
is used to determine the number of common share equivalents 
for fully diluted earnings per common share.