<ARTICLE> 5 <PERIOD-TYPE> 3-mos <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-END> SEP-30-1998 <CASH> 68,740 <SECURITIES> 0 <RECEIVABLES> 947,694 <ALLOWANCES> 305,000 <INVENTORY> 1,523,178 <CURRENT-ASSETS> 3,036,100 <PP&E> 874,915 <DEPRECIATION> 275 <TOTAL-ASSETS> 4,701,080 <CURRENT-LIABILITIES> 4,149,694 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 44,639 <OTHER-SE> 226,767 <TOTAL-LIABILITY-AND-EQUITY> 4,701,080 <SALES> 871,381 <TOTAL-REVENUES> 1,966,949 <CGS> 655,127 <TOTAL-COSTS> 655,127 <OTHER-EXPENSES> 712,941 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 40,063 <INCOME-PRETAX> 555,818 <INCOME-TAX> 0 <INCOME-CONTINUING> 555,818 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 555,818 <EPS-PRIMARY> 0.06 <EPS-DILUTED> 0.06