<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE  CONTAINS SUMMARY  FINANCIAL  INFORMATION  EXTRACTED FROM THE FORM
10-Q FOR THE  QUARTERLY  PERIOD  ENDED SEPTEMBER 30, 2000  AND IS  QUALIFIED  IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANICAL STATEMENTS.
</LEGEND>



                         
<PERIOD-TYPE>              9-MOS
<FISCAL-YEAR-END>                              Dec-31-2000
<PERIOD-START>                                 Jan-01-2000
<PERIOD-END>                                   Sep-30-2000
<CASH>                                          7,324,527
<SECURITIES>                                   14,557,610
<RECEIVABLES>                                  33,494,000 <F1>
<ALLOWANCES>                                    (175,000)
<INVENTORY>                                    30,653,603 <F2>
<CURRENT-ASSETS>                                4,573,645
<PP&E>                                            100,905
<DEPRECIATION>                                   (26,484)
<TOTAL-ASSETS>                                 90,502,806
<CURRENT-LIABILITIES>                           5,827,162
<BONDS>                                        66,315,415 <F3>
<PREFERRED-MANDATORY>                                   0
<PREFERRED>                                             0
<COMMON>                                           43,911
<OTHER-SE>                                     18,316,318
<TOTAL-LIABILITY-AND-EQUITY>                   90,502,806
<SALES>                                                 0
<TOTAL-REVENUES>                              (1,388,940)
<CGS>                                                   0
<TOTAL-COSTS>                                           0
<OTHER-EXPENSES>                                5,946,845
<LOSS-PROVISION>                                        0
<INTEREST-EXPENSE>                              2,685,625
<INCOME-PRETAX>                              (10,021,410)
<INCOME-TAX>                                    1,870,550
<INCOME-CONTINUING>                           (8,150,860)
<DISCONTINUED>                                          0
<EXTRAORDINARY>                                 1,242,003
<CHANGES>                                               0
<NET-INCOME>                                  (6,908,857)
<EPS-BASIC>                                      (2.06)
<EPS-DILUTED>                                      (2.06)


<FN>
<F1> INCLUDES MATURED POLICIES RECEIVABLE,LOANS RECEIVABLE,AND TAXES RECEIVABLE.
<F2> INCLUDES PURCHASED LIFE INSURANCE POLICIES.
<F3> REPRESENTS LONG TERM BORROWINGS OF THE COMPANY.
</FN>