<ARTICLE> 5 <PERIOD-TYPE> 9-MOS 3-MOS <FISCAL-YEAR-END> MAY-31-1997 MAY-31-1997 <PERIOD-START> JUN-01-1996 DEC-01-1996 <PERIOD-END> FEB-28-1997 FEB-28-1997 <CASH> 610,644 0 <SECURITIES> 0 0 <RECEIVABLES> 299,596 0 <ALLOWANCES> 0 0 <INVENTORY> 300,068 0 <CURRENT-ASSETS> 1,234,607 0 <PP&E> 20,477 0 <DEPRECIATION> 0 0 <TOTAL-ASSETS> 1,325,246 0 <CURRENT-LIABILITIES> 293,364 0 <BONDS> 0 0 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 2,383,385 0 <OTHER-SE> 0 0 <TOTAL-LIABILITY-AND-EQUITY> 1,325,246 0 <SALES> 1,988,516 770,880 <TOTAL-REVENUES> 1,988,516 770,880 <CGS> 1,309,936 514,539 <TOTAL-COSTS> 1,309,936 514,539 <OTHER-EXPENSES> 0 0 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 0 0 <INCOME-PRETAX> 67,187 32,147 <INCOME-TAX> 800 0 <INCOME-CONTINUING> 66,387 32,147 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> 66,387 32,147 <EPS-PRIMARY> .05 .02 <EPS-DILUTED> 0 0