<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM (A) THE COMPANY'S CONSOLIDATED FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH (B) FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> MAY-31-1999 <PERIOD-START> SEP-01-1999 <PERIOD-END> NOV-30-1999 <CASH> 0 <SECURITIES> 0 <RECEIVABLES> 199,327 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 468,529 <PP&E> 88,272 <DEPRECIATION> 0 <TOTAL-ASSETS> 2,245,216 <CURRENT-LIABILITIES> 1,911,497 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,257 <OTHER-SE> 558,360 <TOTAL-LIABILITY-AND-EQUITY> 2,245,216 <SALES> 377,997 <TOTAL-REVENUES> 377,997 <CGS> 0 <TOTAL-COSTS> 767,318 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (273,680) <INCOME-TAX> 0 <INCOME-CONTINUING> (273,680) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (273,680) <EPS-BASIC> (0.01) <EPS-DILUTED> (0.01)