<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE BALANCE
SHEET AND THE RELATED STATEMENT OF INCOME FOR THE 3 MONTH PERIOD ENDED
MARCH 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS. THE INFORMATION HEREIN HAS BEEN RESTATED FOR THE EFFECTS OF A
REVERSE MERGER AND REORGANIZATION ON DECEMBER 15, 1997 AND THE ADOPTION OF
STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 128, "EARNINGS PER SHARE," ON
JANUARY 1, 1998.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                           3,866
<SECURITIES>                                         0
<RECEIVABLES>                                9,752,546
<ALLOWANCES>                                   338,172
<INVENTORY>                                 10,192,850
<CURRENT-ASSETS>                            20,149,926
<PP&E>                                       3,985,851
<DEPRECIATION>                                 110,231
<TOTAL-ASSETS>                              25,006,772
<CURRENT-LIABILITIES>                       20,119,782
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         2,000
<OTHER-SE>                                     921,673
<TOTAL-LIABILITY-AND-EQUITY>                25,006,772
<SALES>                                     11,520,900
<TOTAL-REVENUES>                            11,520,900
<CGS>                                        9,600,837
<TOTAL-COSTS>                                3,221,473
<OTHER-EXPENSES>                               299,219
<LOSS-PROVISION>                               141,199
<INTEREST-EXPENSE>                             366,053
<INCOME-PRETAX>                             (1,667,350)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                (1,667,350)
<EPS-PRIMARY>                                    (.589)
<EPS-DILUTED>                                    (.589)