<ARTICLE> 5
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                               0
<SECURITIES>                                         0
<RECEIVABLES>                                  240,895
<ALLOWANCES>                                    42,560
<INVENTORY>                                          0
<CURRENT-ASSETS>                               214,120
<PP&E>                                          71,135
<DEPRECIATION>                                   3,354
<TOTAL-ASSETS>                                 474,549
<CURRENT-LIABILITIES>                          341,095
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0 
<PREFERRED>                                          0
<COMMON>                                        31,134
<OTHER-SE>                                     419,616
<TOTAL-LIABILITY-AND-EQUITY>                   474,549
<SALES>                                        476,226
<TOTAL-REVENUES>                               487,607
<CGS>                                          139,012
<TOTAL-COSTS>                                  582,785
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                42,560
<INTEREST-EXPENSE>                              16,719
<INCOME-PRETAX>                               (95,178)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (95,178)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (95,178)
<EPS-PRIMARY>                                   (0.04)
<EPS-DILUTED>                                   (0.04)