<ARTICLE> 5 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> AUG-31-1997 <PERIOD-END> MAY-31-1997 <CASH> 2,600 <SECURITIES> 497 <RECEIVABLES> 81,710 <ALLOWANCES> 0 <INVENTORY> 51,805 <CURRENT-ASSETS> 142,370 <PP&E> 101,302 <DEPRECIATION> 20,305 <TOTAL-ASSETS> 280,622 <CURRENT-LIABILITIES> 80,094 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 31 <OTHER-SE> 341,101 <TOTAL-LIABILITY-AND-EQUITY> 280,622 <SALES> 170,895 <TOTAL-REVENUES> 177,236 <CGS> 106,869 <TOTAL-COSTS> 106,869 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (6,481) <INCOME-TAX> (500) <INCOME-CONTINUING> (6,981) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (6,981) <EPS-PRIMARY> (.23) <EPS-DILUTED> (.23)