<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> MAR-31-1996 <CASH> 23,000 <SECURITIES> 0 <RECEIVABLES> 121,581 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 153,581 <PP&E> 28,564 <DEPRECIATION> 5,616 <TOTAL-ASSETS> 1,238,319 <CURRENT-LIABILITIES> 935,672 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 49,485 <OTHER-SE> 1,478,417 <TOTAL-LIABILITY-AND-EQUITY> 1,238,319 <SALES> 603,099 <TOTAL-REVENUES> 634,922 <CGS> 102,839 <TOTAL-COSTS> 102,839 <OTHER-EXPENSES> 433,244 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 1,038 <INCOME-PRETAX> 0 <INCOME-TAX> 0 <INCOME-CONTINUING> 634,922 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 93,379 <EPS-PRIMARY> 0.002 <EPS-DILUTED> 0.002