<ARTICLE>                     5
<LEGEND>
This schedule contains summary financial information extracted from 
GHS, Inc 10Q and is qualified in it's entirety by reference to such
financial statements.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              DEC-31-1997
<PERIOD-START>                                 JAN-01-1997
<PERIOD-END>                                   MAR-31-1997
<CASH>                                             136,000
<SECURITIES>                                             0
<RECEIVABLES>                                    1,295,000
<ALLOWANCES>                                       164,000
<INVENTORY>                                              0
<CURRENT-ASSETS>                                 1,515,000
<PP&E>                                           7,169,000
<DEPRECIATION>                                   1,256,000
<TOTAL-ASSETS>                                   8,720,000
<CURRENT-LIABILITIES>                            1,593,000
<BONDS>                                          4,819,000
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                              0
<COMMON>                                            65,000
<OTHER-SE>                                       2,132,000
<TOTAL-LIABILITY-AND-EQUITY>                     8,720,000
<SALES>                                          1,208,000
<TOTAL-REVENUES>                                 1,208,000
<CGS>                                            1,085,000
<TOTAL-COSTS>                                    1,085,000
<OTHER-EXPENSES>                                         0
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                 101,000
<INCOME-PRETAX>                                          0
<INCOME-TAX>                                             0
<INCOME-CONTINUING>                                      0
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                        35,000
<EPS-PRIMARY>                                          .01
<EPS-DILUTED>                                          .01