<ARTICLE> 5
<LEGEND> This schedule contains summary financial information extracted from 
the Consolidated Statement of Financial Position for March 31, 1996 and the 
Consolidated Statement of Operations for the three months ended March 31, 1996
and is qualified in its entirety by reference to such financial statements. 
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                      22,508,936
<SECURITIES>                                         0
<RECEIVABLES>                                5,301,450
<ALLOWANCES>                                   110,343
<INVENTORY>                                          0
<CURRENT-ASSETS>                            29,104,787      
<PP&E>                                       2,630,683     
<DEPRECIATION>                               1,109,190   
<TOTAL-ASSETS>                              30,706,564     
<CURRENT-LIABILITIES>                        3,071,268   
<BONDS>                                         12,431 
<COMMON>                                        75,365
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                  27,547,500      
<TOTAL-LIABILITY-AND-EQUITY>                30,706,564        
<SALES>                                              0         
<TOTAL-REVENUES>                             3,913,281         
<CGS>                                                0         
<TOTAL-COSTS>                                1,234,514         
<OTHER-EXPENSES>                             3,192,582      
<LOSS-PROVISION>                                 8,946     
<INTEREST-EXPENSE>                               6,455      
<INCOME-PRETAX>                              (263,517)      
<INCOME-TAX>                                    17,832     
<INCOME-CONTINUING>                          (281,349)     
<DISCONTINUED>                                       0 
<EXTRAORDINARY>                                      0     
<CHANGES>                                            0 
<NET-INCOME>                                 (281,349)
<EPS-PRIMARY>                                    (.04)
<EPS-DILUTED>                                    (.04)