<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> SEP-30-1997 <CASH> 42837 <SECURITIES> 0 <RECEIVABLES> 243887 <ALLOWANCES> 0 <INVENTORY> 23300 <CURRENT-ASSETS> 344699 <PP&E> 113858 <DEPRECIATION> 0 <TOTAL-ASSETS> 551312 <CURRENT-LIABILITIES> 174377 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 8418 <OTHER-SE> 149116 <TOTAL-LIABILITY-AND-EQUITY> 551312 <SALES> 1110766 <TOTAL-REVENUES> 1535753 <CGS> 402165 <TOTAL-COSTS> 996399 <OTHER-EXPENSES> 488582 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 28104 <INCOME-PRETAX> 23865 <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 23865 <EPS-PRIMARY> 0 <EPS-DILUTED> 0