<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> DEC-31-1996 <CASH> 130,000 <SECURITIES> 0 <RECEIVABLES> 6,152,166 <ALLOWANCES> 1,003,441 <INVENTORY> 95,985 <CURRENT-ASSETS> 5,463,152 <PP&E> 11,538,509 <DEPRECIATION> 3,192,618 <TOTAL-ASSETS> 14,521,048 <CURRENT-LIABILITIES> 16,483,167 <BONDS> 0 <COMMON> 99,004 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> (4,458,613) <TOTAL-LIABILITY-AND-EQUITY> (4,359,609) <SALES> 4,673,658 <TOTAL-REVENUES> 4,673,658 <CGS> 3,857,882 <TOTAL-COSTS> 3,857,882 <OTHER-EXPENSES> 850,732 <LOSS-PROVISION> 60,000 <INTEREST-EXPENSE> 250,620 <INCOME-PRETAX> (345,576) <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (345,576) <EPS-PRIMARY> (.04) <EPS-DILUTED> (.04)