<ARTICLE> 5
<RESTATED> 
       
                                                                                            
<PERIOD-TYPE>                   12-MOS                   3-MOS                   6-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996             DEC-31-1996             DEC-31-1996             DEC-31-1996
<PERIOD-START>                             JAN-01-1996             JAN-01-1996             JAN-01-1996             JAN-01-1996
<PERIOD-END>                               DEC-31-1996             MAR-31-1996             JUN-30-1996             SEP-30-1996
<CASH>                                         292,701               1,088,346               1,412,735                 740,984
<SECURITIES>                                         0                       0                       0                       0
<RECEIVABLES>                                  298,038                 128,938                 252,160                 229,483
<ALLOWANCES>                                         0                       0                       0                       0
<INVENTORY>                                          0                       0                       0                       0
<CURRENT-ASSETS>                             1,206,501               2,961,535               3,184,078               2,898,612
<PP&E>                                         247,485                 101,149                 177,891                 215,811
<DEPRECIATION>                                  45,436                  20,704                  29,429                  37,248
<TOTAL-ASSETS>                               5,175,445               5,094,038               6,304,057               6,687,684
<CURRENT-LIABILITIES>                          643,099                 154,459                 526,093               1,086,589
<BONDS>                                              0                       0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                     4,071,993               3,572,966               3,827,465               3,895,287
<OTHER-SE>                                   (226,252)               (203,002)               (144,002)               (141,002)
<TOTAL-LIABILITY-AND-EQUITY>                 5,175,445               4,385,505               6,304,057               6,687,684
<SALES>                                              0                       0                       0                       0
<TOTAL-REVENUES>                             3,062,358               1,827,681               3,016,426               3,143,212
<CGS>                                                0                       0                       0                       0
<TOTAL-COSTS>                                2,640,504                 427,285                 993,251               1,383,019
<OTHER-EXPENSES>                                     0                       0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0                       0
<INTEREST-EXPENSE>                                   0                       0                       0                       0
<INCOME-PRETAX>                                421,854               1,400,396               2,023,175               1,760,193
<INCOME-TAX>                                   606,141                 (6,625)                 893,245                 831,950
<INCOME-CONTINUING>                          (184,287)               1,407,021               1,129,930                 928,443
<DISCONTINUED>                                       0                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0                       0
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                    17,022                 879,790               1,180,932               1,012,349
<EPS-PRIMARY>                                     0.01                    0.47                    0.63                    0.53
<EPS-DILUTED>                                     0.01                    0.35                    0.46                    0.38