<ARTICLE>                     5
<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM  THE
CONSOLIDATED  FINANCIAL STATEMENTS AS OF AND FOR THE THREE MONTHS ENDED DECEMBER
31,  1998 AND IS  QUALIFIED  IN ITS  ENTIRETY  BY  REFERENCE  TO SUCH  FINANCIAL
STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER>                                         1,000

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              SEP-30-1999
<PERIOD-END>                                   DEC-31-1998
<CASH>                                                 675
<SECURITIES>                                             0
<RECEIVABLES>                                        4,228
<ALLOWANCES>                                             0
<INVENTORY>                                          1,805
<CURRENT-ASSETS>                                    36,924
<PP&E>                                              16,456
<DEPRECIATION>                                       1,368
<TOTAL-ASSETS>                                      70,145
<CURRENT-LIABILITIES>                               31,611
<BONDS>                                             14,042
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                              1
<COMMON>                                                12
<OTHER-SE>                                          15,824
<TOTAL-LIABILITY-AND-EQUITY>                        70,145
<SALES>                                                674
<TOTAL-REVENUES>                                     1,382
<CGS>                                                3,869
<TOTAL-COSTS>                                        3,869
<OTHER-EXPENSES>                                       315
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                   1,036
<INCOME-PRETAX>                                     (4,558)
<INCOME-TAX>                                             0
<INCOME-CONTINUING>                                 (4,558)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                        (4,558)
<EPS-BASIC>                                        (0.39)
<EPS-DILUTED>                                        (0.39)