<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> AUG-31-1997 <PERIOD-START> AUG-31-1996 <PERIOD-END> NOV-30-1996 <CASH> 16,231 <SECURITIES> 12,055 <RECEIVABLES> 26,735 <ALLOWANCES> 0 <INVENTORY> 85,769 <CURRENT-ASSETS> 146,691 <PP&E> 86,013 <DEPRECIATION> 18,527 <TOTAL-ASSETS> 261,239 <CURRENT-LIABILITIES> 81,356 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 31 <OTHER-SE> 332,202 <TOTAL-LIABILITY-AND-EQUITY> 261,239 <SALES> 16,290 <TOTAL-REVENUES> 18,700 <CGS> 10,148 <TOTAL-COSTS> 10,148 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (10,228) <INCOME-TAX> 0 <INCOME-CONTINUING> (10,228) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (10,228) <EPS-PRIMARY> (.33) <EPS-DILUTED> (.33)