<ARTICLE>                     5
<LEGEND>
THE  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION   EXTRACTED  FROM  THE
REGISTRANTS  THIRD  QUARTER 1996  CONSOLIDATED  BALANCE  SHEET AND  CONSOLIDATED
STATEMENT  OF  OPERATIONS  FOR THE NINE MONTHS ENDED  SEPTEMBER  30, 1996 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER>                  1
<CURRENCY>                    U.S. Dollar
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                                                    DEC-01-1996
<PERIOD-START>                                                       JAN-01-1996
<PERIOD-END>                                                         SEP-30-1996
<EXCHANGE-RATE>                                                                1
<CASH>                                                                 2,635,346
<SECURITIES>                                                                   0
<RECEIVABLES>                                                         14,250,491
<ALLOWANCES>                                                           2,801,024
<INVENTORY>                                                           20,227,328
<CURRENT-ASSETS>                                                      34,312,141
<PP&E>                                                                 3,634,040
<DEPRECIATION>                                                           824,719
<TOTAL-ASSETS>                                                        40,796,760
<CURRENT-LIABILITIES>                                                  5,467,094
<BONDS>                                                               16,543,026
<PREFERRED-MANDATORY>                                                          0
<PREFERRED>                                                            1,464,941
<COMMON>                                                               9,755,380
<OTHER-SE>                                                                39,950
<TOTAL-LIABILITY-AND-EQUITY>                                          40,796,760
<SALES>                                                               15,270,596
<TOTAL-REVENUES>                                                      23,962,548
<CGS>                                                                  2,311,644
<TOTAL-COSTS>                                                         20,652,475
<OTHER-EXPENSES>                                                               0
<LOSS-PROVISION>                                                         459,143
<INTEREST-EXPENSE>                                                     1,406,073
<INCOME-PRETAX>                                                        1,944,598
<INCOME-TAX>                                                             607,371
<INCOME-CONTINUING>                                                      850,758
<DISCONTINUED>                                                                 0
<EXTRAORDINARY>                                                                0
<CHANGES>                                                                      0
<NET-INCOME>                                                             850,758
<EPS-PRIMARY>                                                                .31
<EPS-DILUTED>                                                                .31