<ARTICLE>                     5

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JUL-01-2000
<PERIOD-END>                                   SEP-30-2000
<CASH>                                               4,645
<SECURITIES>                                             0
<RECEIVABLES>                                    9,524,321
<ALLOWANCES>                                    (7,239,000)
<INVENTORY>                                              0
<CURRENT-ASSETS>                                 2,319,133
<PP&E>                                             440,003
<DEPRECIATION>                                    (280,026)
<TOTAL-ASSETS>                                   2,480,510
<CURRENT-LIABILITIES>                            5,991,852
<BONDS>                                                  0
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                          1,189
<COMMON>                                               963
<OTHER-SE>                                      (3,812,234)
<TOTAL-LIABILITY-AND-EQUITY>                     2,480,510
<SALES>                                             48,950
<TOTAL-REVENUES>                                    48,950
<CGS>                                                    0
<TOTAL-COSTS>                                            0
<OTHER-EXPENSES>                                   446,680
<LOSS-PROVISION>                                 2,138,141
<INTEREST-EXPENSE>                                  75,432
<INCOME-PRETAX>                                 (2,611,303)
<INCOME-TAX>                                             0
<INCOME-CONTINUING>                             (2,611,303)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                    (2,611,303)
<EPS-BASIC>                                          (0.45)
<EPS-DILUTED>                                        (0.45)