<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY INFORMATION EXTRACTED FROM FINANCIAL STATEMENTS OF IAC, INC. FOR THE PERIOD ENDED MARCH 31, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 3-MOS 3-MOS <FISCAL-YEAR-END> DEC-31-1996 DEC-31-1995 <PERIOD-END> MAR-31-1996 MAR-31-1995 <CASH> 33,752 87,021 <SECURITIES> 10,000 10,000 <RECEIVABLES> 28,202 0 <ALLOWANCES> 0 0 <INVENTORY> 0 0 <CURRENT-ASSETS> 61,954 87,021 <PP&E> 0 0 <DEPRECIATION> 0 0 <TOTAL-ASSETS> 74,643 100,610 <CURRENT-LIABILITIES> 5,424 13,116 <BONDS> 0 0 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 2,500 2,500 <COMMON> 3,694 3,653 <OTHER-SE> 284,204 174,071 <TOTAL-LIABILITY-AND-EQUITY> 74,643 100,610 <SALES> 30,655 44,183 <TOTAL-REVENUES> 30,655 44,183 <CGS> 0 0 <TOTAL-COSTS> 35,067 50,657 <OTHER-EXPENSES> 0 0 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 0 0 <INCOME-PRETAX> 0 0 <INCOME-TAX> 800 800 <INCOME-CONTINUING> 0 0 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> (5,212) (7,274) <EPS-PRIMARY> 0.00 0.00 <EPS-DILUTED> 0.00 0.00