<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> APR-30-1997 <PERIOD-START> AUG-01-1996 <PERIOD-END> OCT-31-1996 <CASH> 2,117 <SECURITIES> 0 <RECEIVABLES> 139,319 <ALLOWANCES> 0 <INVENTORY> 4,778 <CURRENT-ASSETS> 146,214 <PP&E> 3,161 <DEPRECIATION> 3,161 <TOTAL-ASSETS> 453,911 <CURRENT-LIABILITIES> 676,058 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 4,013,809 <OTHER-SE> (4,235,956) <TOTAL-LIABILITY-AND-EQUITY> 453,911 <SALES> 0 <TOTAL-REVENUES> 67,984 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 176,915 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 9,072 <INCOME-PRETAX> (108,931) <INCOME-TAX> 0 <INCOME-CONTINUING> (108,931) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (108,931) <EPS-PRIMARY> 0.00 <EPS-DILUTED> 0.00