<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> SEP-30-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> SEP-30-1996 <CASH> 20,984 <SECURITIES> 0 <RECEIVABLES> 72,135 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 93,119 <PP&E> 59,572 <DEPRECIATION> 15,255 <TOTAL-ASSETS> 140,546 <CURRENT-LIABILITIES> 360,553 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 111 <OTHER-SE> (387,576) <TOTAL-LIABILITY-AND-EQUITY> 140,546 <SALES> 188,403 <TOTAL-REVENUES> 188,403 <CGS> 160,054 <TOTAL-COSTS> 580,118 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 3,912 <INCOME-PRETAX> (391,715) <INCOME-TAX> 0 <INCOME-CONTINUING> (391,715) <DISCONTINUED> 0 <EXTRAORDINARY> (6,500) <CHANGES> 0 <NET-INCOME> (398,215) <EPS-PRIMARY> 0.00 <EPS-DILUTED> 0.00