<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JAN-01-2000 <PERIOD-END> SEP-30-2000 <CASH> 1,045,733 <SECURITIES> 0 <RECEIVABLES> 14,807,649 <ALLOWANCES> 124,370 <INVENTORY> 0 <CURRENT-ASSETS> 21,720,404 <PP&E> 9,107,450 <DEPRECIATION> 0 <TOTAL-ASSETS> 90,413,122 <CURRENT-LIABILITIES> 47,188,210 <BONDS> 0 <PREFERRED-MANDATORY> 4,000,000 <PREFERRED> 0 <COMMON> 97,400 <OTHER-SE> 36,401,471 <TOTAL-LIABILITY-AND-EQUITY> 90,413,122 <SALES> 68,593,082 <TOTAL-REVENUES> 68,593,082 <CGS> 42,604,858 <TOTAL-COSTS> 42,604,858 <OTHER-EXPENSES> 24,394,204 <LOSS-PROVISION> 7,613,831 <INTEREST-EXPENSE> 4,316,606 <INCOME-PRETAX> (10,336,417) <INCOME-TAX> 506,830 <INCOME-CONTINUING> (10,843,247) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (10,843,247) <EPS-BASIC> (1.12) <EPS-DILUTED> (1.12)