<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FORM 10-Q
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-START>                             JAN-01-1995
<PERIOD-END>                               SEP-30-1995
<CASH>                                          41,255
<SECURITIES>                                         0
<RECEIVABLES>                                  450,656
<ALLOWANCES>                                    16,351
<INVENTORY>                                      7,905
<CURRENT-ASSETS>                               608,826
<PP&E>                                          34,943
<DEPRECIATION>                                   6,496
<TOTAL-ASSETS>                                 685,160
<CURRENT-LIABILITIES>                          501,897
<BONDS>                                         66,367
<COMMON>                                            94
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      69,830
<TOTAL-LIABILITY-AND-EQUITY>                   685,160
<SALES>                                      1,171,518
<TOTAL-REVENUES>                             1,171,518
<CGS>                                        1,069,008
<TOTAL-COSTS>                                1,170,496
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                    66
<INTEREST-EXPENSE>                              11,430
<INCOME-PRETAX>                               (11,334)
<INCOME-TAX>                                       750
<INCOME-CONTINUING>                           (12,084)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (12,084)
<EPS-PRIMARY>                                   (1.27)
<EPS-DILUTED>                                   (1.27)