
<TABLE> <S> <C>

<ARTICLE> 5

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JUN-30-2000
<PERIOD-START>                             JUL-01-1999
<PERIOD-END>                               DEC-31-1999
<CASH>                                           9,566
<SECURITIES>                                         0
<RECEIVABLES>                                  739,104
<ALLOWANCES>                                    79,823
<INVENTORY>                                          0
<CURRENT-ASSETS>                               822,596
<PP&E>                                          57,886
<DEPRECIATION>                                  15,643
<TOTAL-ASSETS>                               1,064,776
<CURRENT-LIABILITIES>                          862,068
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            63
<OTHER-SE>                                      28,264
<TOTAL-LIABILITY-AND-EQUITY>                 1,064,776
<SALES>                                              0
<TOTAL-REVENUES>                               556,309
<CGS>                                                0
<TOTAL-COSTS>                                  438,105
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                118,204
<INCOME-TAX>                                     5,869
<INCOME-CONTINUING>                            112,335
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   112,335
<EPS-BASIC>                                       .025
<EPS-DILUTED>                                     .025


</TABLE>
