<ARTICLE>                     5
       
                           
<PERIOD-TYPE>                 9-MOS
<FISCAL-YEAR-END>                  JAN-31-1999
<PERIOD-END>                       OCT-31-1998
<CASH>                                   2,302
<SECURITIES>                                 0
<RECEIVABLES>                          109,736
<ALLOWANCES>                            19,058
<INVENTORY>                                  0
<CURRENT-ASSETS>                       169,037
<PP&E>                                  84,000
<DEPRECIATION>                         (15,460)
<TOTAL-ASSETS>                       1,065,501
<CURRENT-LIABILITIES>                  645,724
<BONDS>                                      0
<COMMON>                                18,548
<PREFERRED-MANDATORY>                        0
<PREFERRED>                                  0
<OTHER-SE>                            (211,828)
<TOTAL-LIABILITY-AND-EQUITY>         1,065,501
<SALES>                                213,865
<TOTAL-REVENUES>                       645,431
<CGS>                                        0
<TOTAL-COSTS>                                0
<OTHER-EXPENSES>                         1,022
<LOSS-PROVISION>                             0
<INTEREST-EXPENSE>                       1,022
<INCOME-PRETAX>                         36,484
<INCOME-TAX>                                 0
<INCOME-CONTINUING>                          0
<DISCONTINUED>                               0
<EXTRAORDINARY>                              0
<CHANGES>                                    0
<NET-INCOME>                            36,484
<EPS-PRIMARY>                             0.00
<EPS-DILUTED>                             0.00