<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> MAR-31-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> DEC-31-1996 <CASH> 5,443,742 <SECURITIES> 0 <RECEIVABLES> 735,992 <ALLOWANCES> 0 <INVENTORY> 2,114,105 <CURRENT-ASSETS> 9,262,202 <PP&E> 1,732,417 <DEPRECIATION> 0 <TOTAL-ASSETS> 11,532,821 <CURRENT-LIABILITIES> 1,034,566 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 5,115 <OTHER-SE> 10,489,942 <TOTAL-LIABILITY-AND-EQUITY> 11,532,821 <SALES> 6,076,901 <TOTAL-REVENUES> 6,076,901 <CGS> 4,476,829 <TOTAL-COSTS> 2,012,301 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 3,512 <INCOME-PRETAX> (260,952) <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (260,952) <EPS-PRIMARY> (.05) <EPS-DILUTED> 0