<ARTICLE> 5
<LEGEND>
THIS STATEMENT CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
BALANCE SHEET AT DECEMBER 31, 1996 AND THE STATEMENT OF OPERATIONS FOR THE
PERIOD FROM NOVEMBER 22, 1996 (INCEPTION) THROUGH DECEMBER 31, 1996 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1
       
                             
<PERIOD-TYPE>                   1-MO
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             NOV-22-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                       9,517,274
<SECURITIES>                                         0
<RECEIVABLES>                                  778,617
<ALLOWANCES>                                    17,500
<INVENTORY>                                  1,911,406
<CURRENT-ASSETS>                            12,239,005
<PP&E>                                       1,499,729
<DEPRECIATION>                                  39,797
<TOTAL-ASSETS>                              16,683,312
<CURRENT-LIABILITIES>                        1,566,494
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                  9,882,000
<COMMON>                                        42,794
<OTHER-SE>                                   5,192,024
<TOTAL-LIABILITY-AND-EQUITY>                16,683,312
<SALES>                                        129,189
<TOTAL-REVENUES>                               129,189
<CGS>                                          112,022
<TOTAL-COSTS>                                  112,022
<OTHER-EXPENSES>                               972,587
<LOSS-PROVISION>                                10,000
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                               (922,989)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (922,989)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (922,989)
<EPS-PRIMARY>                                    (0.22)
<EPS-DILUTED>                                    (0.22)