<ARTICLE> 5
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                           1,216
<SECURITIES>                                         0
<RECEIVABLES>                                    8,694
<ALLOWANCES>                                       893
<INVENTORY>                                        352
<CURRENT-ASSETS>                                23,545
<PP&E>                                             416
<DEPRECIATION>                                     101
<TOTAL-ASSETS>                                  23,860
<CURRENT-LIABILITIES>                            8,416
<BONDS>                                          3,621
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          7
<COMMON>                                            49
<OTHER-SE>                                      11,767
<TOTAL-LIABILITY-AND-EQUITY>                    23,860
<SALES>                                          4,038
<TOTAL-REVENUES>                                 5,232
<CGS>                                            2,560
<TOTAL-COSTS>                                    3,320
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                   893
<INTEREST-EXPENSE>                                  85
<INCOME-PRETAX>                                    391
<INCOME-TAX>                                       162
<INCOME-CONTINUING>                                229
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       229
<EPS-PRIMARY>                                      .04<F1>
<EPS-DILUTED>                                      .00
<FN>
<F1>Earnings per share was presented on a simple basis for financial statement
presentation.
</FN>