<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)