
<TABLE> <S> <C>

<ARTICLE> 5
<RESTATED> 
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                         530,705
<SECURITIES>                                   954,161
<RECEIVABLES>                                2,515,249
<ALLOWANCES>                                   160,000
<INVENTORY>                                  3,042,026
<CURRENT-ASSETS>                            20,169,897
<PP&E>                                       8,231,655
<DEPRECIATION>                                 973,401
<TOTAL-ASSETS>                              46,159,825
<CURRENT-LIABILITIES>                       40,631,422
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       417,797
<OTHER-SE>                                  30,754,145
<TOTAL-LIABILITY-AND-EQUITY>                46,159,825
<SALES>                                      3,135,581
<TOTAL-REVENUES>                             3,135,581
<CGS>                                          917,578
<TOTAL-COSTS>                                1,856,030
<OTHER-EXPENSES>                                23,307
<LOSS-PROVISION>                                     0
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<INCOME-PRETAX>                                202,041
<INCOME-TAX>                                    64,150
<INCOME-CONTINUING>                            137,891
<DISCONTINUED>                                (43,525)
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    94,366
<EPS-PRIMARY>                                      .01
<EPS-DILUTED>                                      .01
        

</TABLE>
