<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> AUG-31-1997 <PERIOD-END> MAY-31-1997 <CASH> 283,711 <SECURITIES> 0 <RECEIVABLES> 17,852 <ALLOWANCES> 0 <INVENTORY> 10,000 <CURRENT-ASSETS> 311,563 <PP&E> 4,086 <DEPRECIATION> 4,086 <TOTAL-ASSETS> 317,368 <CURRENT-LIABILITIES> 40,325 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 2,200 <OTHER-SE> 455,841 <TOTAL-LIABILITY-AND-EQUITY> 317,368 <SALES> 10,947 <TOTAL-REVENUES> 10,947 <CGS> 12,055 <TOTAL-COSTS> 97,942 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (85,995) <INCOME-TAX> 1,000 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (86,995) <EPS-PRIMARY> (.10) <EPS-DILUTED> 0