<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE BALANCE
SHEET AND THE RELATED STATEMENT OF INCOME FOR THE 9 MONTH PERIOD ENDED
SEPTEMBER 30, 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>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                         692,978
<SECURITIES>                                         0
<RECEIVABLES>                               14,462,927
<ALLOWANCES>                                   392,196
<INVENTORY>                                  8,075,418
<CURRENT-ASSETS>                            23,764,719
<PP&E>                                       3,862,744
<DEPRECIATION>                                 305,549
<TOTAL-ASSETS>                              28,100,583
<CURRENT-LIABILITIES>                       23,600,808
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         2,000
<OTHER-SE>                                     965,396
<TOTAL-LIABILITY-AND-EQUITY>                28,100,583
<SALES>                                     43,888,180
<TOTAL-REVENUES>                            43,888,180
<CGS>                                       34,266,455
<TOTAL-COSTS>                                9,010,813
<OTHER-EXPENSES>                             1,258,759
<LOSS-PROVISION>                               201,125
<INTEREST-EXPENSE>                           1,152,295
<INCOME-PRETAX>                               (750,677)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (750,677)    
<EPS-PRIMARY>                                    (.249)
<EPS-DILUTED>                                    (.249)