<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> MAY-31-1997 <PERIOD-END> FEB-28-1997 <CASH> 1,690 <SECURITIES> 0 <RECEIVABLES> 16,206 <ALLOWANCES> 0 <INVENTORY> 78,156 <CURRENT-ASSETS> 99,052 <PP&E> 56,834 <DEPRECIATION> 0 <TOTAL-ASSETS> 199,128 <CURRENT-LIABILITIES> 254,505 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 6,000,600 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> 199,128 <SALES> 11,378 <TOTAL-REVENUES> 11,378 <CGS> 6,554 <TOTAL-COSTS> 53,143 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 4,607 <INCOME-PRETAX> (48,139) <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (48,319) <EPS-PRIMARY> (.01) <EPS-DILUTED> (.01)