<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> SEP-30-1996 <CASH> 0 <SECURITIES> 0 <RECEIVABLES> 886,009 <ALLOWANCES> (266,000) <INVENTORY> 1,541,719 <CURRENT-ASSETS> 4,534,211 <PP&E> 0 <DEPRECIATION> 733,786 <TOTAL-ASSETS> 6,918,163 <CURRENT-LIABILITIES> 2,141,746 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 39,352 <OTHER-SE> 150,000 <TOTAL-LIABILITY-AND-EQUITY> 6,918,163 <SALES> 3,026,218 <TOTAL-REVENUES> 3,026,218 <CGS> 2,128,236 <TOTAL-COSTS> 2,174,025 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 159,785 <INCOME-PRETAX> (2,333,810) <INCOME-TAX> (767,328) <INCOME-CONTINUING> (1,566,482) <DISCONTINUED> 0 <EXTRAORDINARY> 204,181 <CHANGES> 0 <NET-INCOME> (1,770,663) <EPS-PRIMARY> (.50) <EPS-DILUTED> (.50)