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<S>                                   <C>
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<FISCAL-YEAR-END>                              MAR-31-1997
<PERIOD-END>                                   DEC-31-1996
<CASH>                                              10055 
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<RECEIVABLES>                                       75000
<ALLOWANCES>                                       (75000)
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<CURRENT-ASSETS>                                    10055
<PP&E>                                               1426
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<TOTAL-ASSETS>                                      10899
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<BONDS>                                                 0
<PREFERRED-MANDATORY>                                   0
<PREFERRED>                                        909267
<COMMON>                                           263037
<OTHER-SE>                                       (1659324)  
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<SALES>                                                 0
<TOTAL-REVENUES>                                        0
<CGS>                                                   0
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</TABLE>
