<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)