<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Unaudited Condensed Consolidated Statements of Operations and Unaudited
Condensed Consolidated Balance Sheets and is qualified in its entirety by
reference to such financial statements.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996  
<PERIOD-END>                               MAR-31-1996  
<CASH>                                           19956
<SECURITIES>                                         0
<RECEIVABLES>                                    82394
<ALLOWANCES>                                       950
<INVENTORY>                                          0
<CURRENT-ASSETS>                                103769      
<PP&E>                                           10172     
<DEPRECIATION>                                     637   
<TOTAL-ASSETS>                                  142071     
<CURRENT-LIABILITIES>                            88441   
<BONDS>                                              0 
<COMMON>                                            59
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                       37772      
<TOTAL-LIABILITY-AND-EQUITY>                    142071        
<SALES>                                              0         
<TOTAL-REVENUES>                                 48797         
<CGS>                                                0         
<TOTAL-COSTS>                                    43412         
<OTHER-EXPENSES>                                  3630      
<LOSS-PROVISION>                                    67     
<INTEREST-EXPENSE>                                  31      
<INCOME-PRETAX>                                   1070      
<INCOME-TAX>                                       428     
<INCOME-CONTINUING>                               1755     
<DISCONTINUED>                                       0 
<EXTRAORDINARY>                                      0     
<CHANGES>                                            0 
<NET-INCOME>                                       642
<EPS-PRIMARY>                                     0.29
<EPS-DILUTED>                                        0