<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> SEP-30-1996 <CASH> 24,331,333 <SECURITIES> 3,297,403 <RECEIVABLES> 4,099,044 <ALLOWANCES> 530,350 <INVENTORY> 1,460,273 <CURRENT-ASSETS> 32,735,559 <PP&E> 3,585,548 <DEPRECIATION> 0 <TOTAL-ASSETS> 36,415,868 <CURRENT-LIABILITIES> 17,538,297 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 732,561 <OTHER-SE> 18,169,156 <TOTAL-LIABILITY-AND-EQUITY> 36,415,868 <SALES> 26,168,970 <TOTAL-REVENUES> 38,154,840 <CGS> 7,662,944 <TOTAL-COSTS> 15,445,521 <OTHER-EXPENSES> 4,232,593 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 744,426 <INCOME-PRETAX> 6,981,790 <INCOME-TAX> 698,580 <INCOME-CONTINUING> 6,283,210 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 6,283,210 <EPS-PRIMARY> 0.77 <EPS-DILUTED> 0.77