<ARTICLE> 5
<LEGEND>
As the price of the Company's common stock as of March 31,
1996 was less than the average price for the three month
period ended March 31, 1996, the fully diluted earnings per
share for the three month period is not applicable, but
because of Edgar rules we are required to file with a zero.

</LEGEND>
<MULTIPLIER> 1,000
       
                             
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