<ARTICLE> 5 <MULTIPLIER> 1 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1999 <PERIOD-START> OCT-01-1999 <PERIOD-END> DEC-31-1999 <EXCHANGE-RATE> 1 <CASH> 61,066 <SECURITIES> 0 <RECEIVABLES> 33,194 <ALLOWANCES> 0 <INVENTORY> 27,186 <CURRENT-ASSETS> 203,894 <PP&E> 158,013 <DEPRECIATION> 0 <TOTAL-ASSETS> 403,779 <CURRENT-LIABILITIES> 160,358 <BONDS> 109,718 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 122,995 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> 403,779 <SALES> 110,953 <TOTAL-REVENUES> 110,953 <CGS> 0 <TOTAL-COSTS> 102,694 <OTHER-EXPENSES> 486 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 4,584 <INCOME-PRETAX> 7,773 <INCOME-TAX> 0 <INCOME-CONTINUING> 7,773 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 7,773 <EPS-BASIC> .23 <EPS-DILUTED> .23