<ARTICLE>          5
<LEGEND>
This schedule contains summary financial information extracted from the
May 31, 1999 consolidated financial statements] and is qualified in its
entirety by reference to such financial statements and the notes thereto.
</LEGEND>

                                     
<PERIOD-TYPE>                           3-MOS
<FISCAL-YEAR-END>                          AUG-31-1999
<PERIOD-START>                             MAR-01-1999
<PERIOD-END>                               MAY-31-1999
<CASH>                                          10,168
<SECURITIES>                                         0
<RECEIVABLES>                                   78,372
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                91,285
<PP&E>                                         147,058
<DEPRECIATION>                                  12,663
<TOTAL-ASSETS>                                 235,680
<CURRENT-LIABILITIES>                          205,516
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       128,942
<OTHER-SE>                                    (163,226)
<TOTAL-LIABILITY-AND-EQUITY>                   225,680
<SALES>                                        308,556
<TOTAL-REVENUES>                               308,556
<CGS>                                          141,932
<TOTAL-COSTS>                                  141,932
<OTHER-EXPENSES>                               172,499
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               3,926
<INCOME-PRETAX>                                 (9,801)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                             (9,801)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    (9,801)
<EPS-BASIC>                                      (.0)
<EPS-DILUTED>                                      (.0)