<ARTICLE>                     5

                                        
<PERIOD-TYPE>                                    9-MOS
<FISCAL-YEAR-END>                          AUG-31-2000
<PERIOD-START>                             SEP-01-1999
<PERIOD-END>                               MAY-31-2000
<CASH>                                          29,046
<SECURITIES>                                         0
<RECEIVABLES>                                   40,986
<ALLOWANCES>                                    29,563
<INVENTORY>                                     11,006
<CURRENT-ASSETS>                                64,596
<PP&E>                                          82,136
<DEPRECIATION>                                  36,330
<TOTAL-ASSETS>                                 133,494
<CURRENT-LIABILITIES>                          106,665
<BONDS>                                         49,750
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         1,131
<OTHER-SE>                                    (32,601)
<TOTAL-LIABILITY-AND-EQUITY>                   133,494
<SALES>                                        171,937
<TOTAL-REVENUES>                                86,433
<CGS>                                           85,504
<TOTAL-COSTS>                                  150,425
<OTHER-EXPENSES>                                 1,410
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               3,906
<INCOME-PRETAX>                               (66,267)
<INCOME-TAX>                                     1,950
<INCOME-CONTINUING>                           (68,217)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (68,217)
<EPS-BASIC>                                      1.21
<EPS-DILUTED>                                    1.21