<ARTICLE> 5 <MULTIPLIER> 1,000 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAR-31-1999 <PERIOD-END> DEC-31-1999 <EXCHANGE-RATE> 1 <CASH> 401 <SECURITIES> 0 <RECEIVABLES> 1218 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 1819 <PP&E> 2172 <DEPRECIATION> 225 <TOTAL-ASSETS> 3939 <CURRENT-LIABILITIES> 3751 <BONDS> 0 <PREFERRED-MANDATORY> 11 <PREFERRED> 0 <COMMON> 26 <OTHER-SE> (2282) <TOTAL-LIABILITY-AND-EQUITY> 3939 <SALES> 45 <TOTAL-REVENUES> 45 <CGS> 2598 <TOTAL-COSTS> 2512 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 14 <INCOME-PRETAX> (3653) <INCOME-TAX> 0 <INCOME-CONTINUING> (3653) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (3653) <EPS-BASIC> (0.57) <EPS-DILUTED> (0.57)