SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
--------------------------------------------------------------------------------


FORM 10-QSB-QUARTERLY OR TRANSITIONAL REPORT


(Mark One)

[X]   QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934

      For the quarterly period ended October 31, 1998

   
                                       OR

[ ]  TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
     OF 1934.




                         COMMISSION FILE NUMBER 0-12873
                                                -------


                                  FIRECOM, INC.
--------------------------------------------------------------------------------

              (Exact name of Small Business Issuer in its charter)



         New York                                      13-2934531
----------------------------------                     ----------
(State or other jurisdiction of             (I.R.S. Employer Identification No.)
incorporation or organization)

39-27 59th Street, Woodside, New York                    11377
-------------------------------------                    -----
(Address of principal executive offices)               (zip code)


Issuer's telephone number, including area code: (718) 899-6100


Indicate by check mark whether the Registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months and (2) has been subject to such filing requirements for
the past 90 days.

     YES  X   NO 
         ---     ---



As of November 30, 1998, the Registrant had 6,185,190 shares of Common Stock
outstanding, and 5,094,703 shares of Class A Common Stock outstanding.


<PAGE>

                                      INDEX
                                      -----



                                                                  PAGE  NO.
                                                                  ---------




         Safe Harbor Statement                                       3

PART I    FINANCIAL INFORMATION

         Item 1: Financial Statements
              Consolidated Balance Sheet-October 31, 1998            4-5

              Consolidated Statements of Income-
              Six Months and Three Months Ended
              October 31, 1998 and 1997                              6

              Consolidated Statements of Cash Flows-
              Six Months Ended October 31, 1998 and 1997             7-8

              Notes to Consolidated Financial Statements             9-11


         Item 2: Management's Discussion and Analysis
                 of Financial Condition and Results
                 of Operations                                       11-13


PART II  OTHER INFORMATION                                           13


                                      2
<PAGE>


                         SAFE HARBOR STATEMENT UNDER THE
                PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995

This Form 10-Q for the six months ended October 31, 1998 contains certain
forward-looking statements as defined in the Private Securities Litigation
Reform Act of 1995, which can be identified by the use of forward-looking
terminology such as "may," "will," "expect," "anticipate," "estimate," "should"
or "continue" or the negative thereof or other variations thereon or comparable
terminology. The matters set forth under the captions "Management's Discussion
and Analysis of Financial Condition and Results of Operations - Cautionary
Statements" herein constitute cautionary statements identifying important
factors with respect to such forward-looking statements, including certain risks
and uncertainties, that could cause actual results to differ materially from
those in such forward-looking statements.




                                      3
<PAGE>

                         FIRECOM, INC. AND SUBSIDIARIES
                         ------------------------------

                           CONSOLIDATED BALANCE SHEET
                                   (unaudited)





                                OCTOBER 31, 1998
                                ----------------


ASSETS

CURRENT ASSETS
     Cash and cash equivalents                                   $ 4,071,000
       Accounts receivable,  net of allowance for doubtful
         accounts of $575,000.                                     2,846,000
       Inventories                                                 1,972,000
       Deferred tax asset                                            673,000
       Prepaid expenses and other                                    184,000
                                                                 -----------

         Total current assets                                    $ 9,746,000
                                                                 -----------



FIXED ASSETS


       PROPERTY, PLANT AND EQUIPMENT                             $ 1,529,000
           Less:  Accumulated Depreciation & Amortization            920,000
                                                               -------------

         Total Fixed Assets                                     $    609,000
                                                                ------------

OTHER ASSETS

       Intangible assets, less accumulated amortization
         of $60,000                                             $    100,000
                                                                 -----------

                  TOTAL ASSETS                                  $ 10,455,000
                                                                ============


                                      4
<PAGE>

                         FIRECOM, INC. AND SUBSIDIARIES
                         ------------------------------

                           CONSOLIDATED BALANCE SHEET
                                   (unaudited)


                                OCTOBER 31, 1998


LIABILITIES AND SHAREHOLDERS' EQUITY

CURRENT LIABILITIES:

 Current portion of notes payable                                $   655,000
 Accounts payable                                                    990,000
 Revolving Loan - Chase Bank                                         500,000
 Accrued expenses                                                  1,433,000
                                                                   ---------

     Total current liabilities                                   $ 3,578,000
                                                                 -----------



LONG-TERM LIABILITIES:

 Notes payable                                                     1,194,000
 Accrued compensation                                                275,000
 Deferred tax liability                                               67,000 
                                                                  ----------

    Total Long-Term liabilities                                  $ 1,536,000
                                                                 -----------




SHAREHOLDERS' EQUITY

Preferred Stock, par value $1; authorized 
  1,000,000 shares, none issued                                  $    - 0 -
Common Stock, par value $.01:  Authorized
  30,000,000 shares.
     Issued: 7,215,684  Outstanding:  6,184,690                       72,000
Class A Common Stock, par value $.01: 
  Authorized 10,000,000 shares.
     Issued: 6,126,197  Outstanding:  5,095,203                       61,000
Additional Paid-In Capital                                         2,764,000
Retained Earnings                                                  3,670,000
                                                                 -----------
              Sub-Total                                          $ 6,567,000
Less:  Treasury Stock, at cost, 1,030,994 shares
 of both Common and Class A                                        1,226,000
                                                                   ---------

    Total Shareholders' Equity                                   $ 5,341,000
                                                                 -----------

                  TOTAL LIABILITIES & EQUITY                     $10,455,000
                                                                 ===========


                                      5
<PAGE>

                         FIRECOM, INC. AND SUBSIDIARIES
                         ------------------------------

                        CONSOLIDATED STATEMENTS OF INCOME
                                   (unaudited)
<TABLE>
<CAPTION>

                                 THREE MONTHS ENDED         SIX MONTHS ENDED
                              --------------------------------------------------
                                    OCTOBER 31                 OCTOBER 31
                                    -----------               -------------
                                  1998       1997            1998        1997
                                  ----       -----           ----        ----
<S>                          <C>          <C>          <C>             <C> 

NET SALES:
  Product                     $ 2,924,000  $1,785,000   $  5,498,000  $ 3,241,000
  Service                       1,525,000   1,694,000      3,169,000    3,244,000
                                ---------   ---------   ------------    ---------
         Total Sales            4,449,000   3,479,000      8,667,000    6,485,000
                               ----------   ---------      ---------    ---------

COST OF SALES:
  Product                       2,115,000   1,185,000      4,049,000    2,184,000
  Service                         776,000     826,000      1,561,000    1,605,000
                               ----------   ---------   ------------    ---------
     Total Cost of Sales        2,891,000   2,011,000      5,610,000    3,789,000
                                ---------   ---------    -----------    ---------


GROSS PROFIT                    1,558,000   1,468,000      3,057,000    2,696,000
                               ----------   ---------     ----------   ----------

OPERATING EXPENSES:
Selling, general and 
  administrative                1,011,000     962,000      1,990,000    1,972,000
Research and development          186,000     140,000        322,000      293,000
                                ---------     -------    -----------    ---------
      Total operating expenses  1,197,000   1,102,000      2,312,000    2,265,000
                                ---------   ---------      ---------    ---------

INCOME FROM OPERATIONS            361,000     366,000        745,000      431,000
                                 --------     -------      ---------      -------

OTHER INCOME (EXPENSE)
Interest income                    51,000      31,000        104,000       35,000
Interest expense                  (55,000)    (57,000)      (111,000)    (108,000)
Other                              22,000      24,000         62,000       27,000
                               ----------      ------        -------       ------
     Total Other Income
       (Expense)                   18,000      (2,000)        55,000      (46,000)
                                ---------       -----       --------     --------

INCOME BEFORE INCOME TAX          379,000     364,000        800,000      385,000

INCOME TAX EXPENSE                179,000     171,000        377,000      181,000


NET INCOME                     $  200,000    $193,000    $   423,000    $ 204,000
                                 ========     =======        =======     ========

NET INCOME APPLICABLE TO
COMMON SHAREHOLDERS            $  200,000    $193,000     $  423,000    $ 204,000

NET INCOME PER COMMON SHARE:
         Basic                 $    .02      $   .02      $     .04     $  .02
         Diluted               $    .02      $   .01      $     .04     $  .02

WEIGHTED AVERAGE NUMBER OF
SHARES USED IN COMPUTING EPS:                                                                 
         Basic                 11,624,000  11,816,000     11,452,000    9,177,000
         Diluted               12,112,000  14,397,000     11,940,000   10,735,000

</TABLE>


                                      6
<PAGE>

                         FIRECOM, INC. AND SUBSIDIARIES
                         ------------------------------

                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (unaudited)

                                                         SIX MONTHS ENDED
                                                         ----------------

                                                            OCTOBER 31
                                                            ----------
                                                   1998                  1997
                                                  -----                  -----


CASH FLOWS FROM OPERATING ACTIVITIES:

Net income                                        $  423,000         $  204,000

Adjustments to reconcile net income to
  net cash provided by operating
  activities:
    Depreciation and amortization                    119,000             82,000
    Provision for doubtful accounts                  175,000             26,000
Increase (decrease) in cash attributable
  to changes in assets and liabilities:
        Accounts receivable                         (277,000)         1,075,000
        Inventories                                 (471,000)          (503,000)
        Prepaid expenses and other                   (44,000)           (11,000)
        Accounts payable                             234,000            (81,000)
        Accrued expenses                             319,000           (399,000)
        Accrued compensation                         (68,000)           (27,000)
                                                    --------         ----------


NET CASH PROVIDED BY OPERATING ACTIVITIES            410,000            366,000
                                                    --------          ---------

NET CASH USED IN INVESTING ACTIVITIES,
Capital expenditures                                 (41,000)           (78,000)
                                                    --------          ---------

CASH FLOWS FROM FINANCING ACTIVITIES:
Repayment of debt                                   (194,000)         ( 177,000)
Purchase of May family stock                        (308,000)             -0-
Increase in debt                                       -0-              500,000
Preferred Stock Dividend                               -0-             (905,000)
Proceeds from stock issuance                           -0-              452,000
                                                    --------           --------

NET CASH USED IN FINANCING ACTIVITIES               (502,000)          (130,000)
                                                    --------          ---------

NET INCREASE (DECREASE) IN CASH
  AND CASH EQUIVALENTS                              (133,000)           158,000


CASH AND CASH EQUIVALENTS:
         Beginning of year                         4,204,000          2,465,000
                                                   ---------          ---------


         End of six months                        $4,071,000         $2,623,000
                                                  ==========         ==========


                                      7
<PAGE>

                         FIRECOM, INC. AND SUBSIDIARIES
                         ------------------------------

                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (continued)
                                   (unaudited)

                                                       SIX MONTHS ENDED
                                                       ----------------
                                                          OCTOBER 31
                                                          ----------
                                                 1998                 1997
                                                ------                -----



SUPPLEMENTAL DISCLOSURES OF CASH

    FLOW  INFORMATION:

Cash paid for interest during
  the period                                  $110,000              $102,000
                                              ========              ========

Cash paid for income taxes during
  the period                                  $389,000              $437,000
                                              ========              ========





SUPPLEMENTAL DISCLOSURES OF NONCASH

    INVESTING AND FINANCING ACTIVITIES:

Note payable issued for purchase of 
  May Common Stock                            $308,000              $   -0-
                                              ========              ========

Note payable issued for acquisition
  of business                                 $   -0-               $135,000
                                              ========              ========

Conversion of Series A Preferred Stock
  for Common Stock                            $   -0-               $1,437,000
                                              ========              ==========


                                      8
<PAGE>

                         FIRECOM, INC. AND SUBSIDIARIES
                         ------------------------------

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                   (unaudited)


NOTE 1: ACCOUNTING POLICIES:

The accounting policies followed by the Company are set forth in Note 1 of the
Company's financial statements on Form 10-KSB for the fiscal year ended April
30, 1998.

In the opinion of management the accompanying consolidated financial statements
contain the necessary adjustments, all of which are of a normal and recurring
nature, to present fairly Firecom Inc. and its subsidiaries' financial position
at October 31, 1998 and the results of operations for the three and six months
ended October 31, 1998 and 1997, and cash flows for the six months ended October
31, 1998 and 1997.

All share information has been restated giving effect to the distribution of
Class A Common Stock (which is convertible on a share for share basis to Common
Stock) which took place on December 17, 1997, and treats the Class A Common
Stock as if converted to Common Stock. The only distinction between the two
classes is that the Class A Common Stock has thirty (30) votes per share and
generally cannot be transferred without conversion into Common Stock.

Certain reclassifications were made in the 1997 financial statements to conform
to the classifications used in the 1998 financial statements.


NOTE 2: INVENTORIES

Inventories consist of the following at October 31, 1998:

      Raw materials and sub-assemblies                             $1,964,000
      Work-in-process                                                   8,000
                                                                  -----------
                                                                   $1,972,000
                                                                  ===========

NOTE 3: PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consist of the following at October 31, 1998:

      Building improvements                                        $  306,000
      Machinery and equipment                                         716,000
      Furniture and fixtures                                          507,000
                                                                   ----------
                                                                   $1,529,000
         Less accumulated depreciation and amortization               920,000
                                                                   ----------
                                                                   $  609,000
                                                                   ==========

NOTE 4: NOTES PAYABLE

The Company's long-term debt consists of the following at October 31, 1998:

     Notes payable to banks and other:
          First mortgage note                                      $  299,000
          Note payable to Norwood Venture                           1,030,000
          Note payable to May Family (first transaction)
            (See Note 6)                                              123,000
          Note payable to May Family (second transaction)
            (See Note 6)                                              309,000
          Other note payable                                           88,000
                                                                   ----------
                                                                   $1,849,000
         Less current portion                                         655,000
                                                                   ----------
                                                                   $1,194,000
                                                                   ==========


                                      9
<PAGE>


NOTE 5: INCOME PER COMMON SHARE

Effective January 31, 1998, the Company adopted Statement of Financial
Accounting Standards No. 128, "Earnings Per Share" (SFAS No. 128). SFAS No. 128
requires dual presentation of basic and diluted earnings per share for all
periods presented. Basic earnings per share excludes dilution and is computed by
dividing income available to common shareholders by the weighted average number
of common shares outstanding for the period. Diluted earnings per share reflects
the potential dilution that could occur if securities or other contracts to
issue common stock were exercised or converted into common stock or resulted in
the issuance of common stock that then shared in the earnings of the entity.
Prior period income per share information has been restated as required as
required by SFAS No. 128.

A reconciliation of the income and weighted-average shares used in both
calculations follows:

<TABLE>
<CAPTION>

                               Periods ended October 31, 1998
                               ------------------------------
                        Three Months                      Six Months          
                 ---------------------------    ----------------------------
                 Income     Shares       EPS    Income     Shares        EPS
                 ------     ------       ---    ------     ------        ---
<S>             <C>        <C>          <C>    <C>       <C>           <C>

Basic EPS        $200,000   11,624,000   $.02   $423,000   11,452,000    $.04

Effect of
  Stock options       -        488,000    -0-        -        488,000     -0-
                 --------   ----------    ----  --------   ----------    ----

Diluted EPS      $200,000   12,112,000    $.02  $423,000   11,940,000    $.04
                 --------   ----------    ----  --------   ----------    ----


                               Periods ended October 31, 1997
                               ------------------------------
                         Three Months                    Six Months       
                 ----------------------------   -----------------------------
                 Income     Shares        EPS   Income      Shares       EPS
                 ------     ------        ---   ------      ------       ---
Basic EPS        $193,000   11,816,000    $.02  $204,000    9,177,000    $.02

Effect of
  Stock options      -       2,581,000    $.01         -    1,558,000     -0-
                 --------   ----------    ----  --------    ---------     ---

Diluted EPS      $193,000   14,397,000    $.01  $204,000   10,735,000    $.02
                 --------   ----------    ----  --------   ----------    ----
</TABLE>


Unexercised employee stock options to purchase 160,660 shares of the Company's
common stock for the three and six months ended October 31, 1998 were not
included in the computation of diluted EPS because the options' exercise prices
were greater than the average market price of the Company's common stock during
the respective periods.



NOTE 6: STOCKHOLDERS' EQUITY TRANSACTIONS

In 1995 the Company purchased 1,072,988 shares of the Company's common stock
held by certain members of the May family at $.45 per share (first transaction).
Terms of the agreement provide for a cash payment in the amount of $174,448 and
a five (5) year note in the amount of $308,397, bearing interest at 12% per
annum. Interest is payable monthly. The principal is to be paid in five equal
annual installments of $61,679. The Company's obligation under the note is
collateralized by a pledge by the Company to the noteholder of certain shares of
the repurchased common stock.

On July 22, 1997, the holders of the Series A Preferred Stock having a
liquidation preference of $1,437,000 exchanged their shares for an aggregate of
2,299,200 shares of the Company's common stock.

On July 22, 1997, all of the cumulative dividends in arrears on the Series A
Preferred Stock which approximated $905,000, were paid. 50% of the payment was
used by the holders of the preferred stock to exercise warrants which expired on
July 31, 1997 for 754,500 shares of the Company's common stock at $.60 per
share.


                                      10
<PAGE>


On September 2, 1998 the Company purchased 536,494 shares of the Company's $.01
par value common stock and an equal number of shares of class A common stock
held by certain members of the May family at $.575 per share (second
transaction). Terms of the agreement provide for a cash payment in the amount of
$308,485 and a five (5) year note in the amount of $308,485, bearing interest at
11.5% per annum. The principal is to be paid in five equal installments of
$61,697. The Company's obligation under the note is collateralized by a pledge
by the Company to the noteholders of certain repurchased shares.


NOTE 7: COMMITMENTS AND CONTINGENCIES:

On December 31, 1992, the Company entered into an employment agreement with the
Chairman of the Company, which was amended on March 28, 1995, providing for base
salary plus incentive compensation and fringe benefits as defined in the
agreement, through April 30, 2000. At October 31, 1998, the Company has accrued
approximately $225,000 of incentive compensation and $150,000 of accrued fringe
benefits.

In connection with the purchase of certain assets, the Company entered into a
Consulting and Non-competition Agreement with the President of the corporation
from whom the assets were acquired, and have continuing payment requirements of
$25,000 per quarter through September 2000.

NOTE 8: STOCK DIVIDEND:

The Company declared a share dividend on its Common Stock, par value $.01 per
share (the "Common Stock"), payable in shares of the newly authorized Class A
Common Stock, par value $.01 per share (the "Class A Common Stock"), at the rate
of one share of the Class A Common Stock for each share of the Common Stock
issued and outstanding at the close of business on December 5, 1997. The
dividend shares were issued on December 17, 1997.

The Class A Common Stock, entitle the holders to vote together with the holders
of the Common Stock as a single class and to cast thirty votes per share. Shares
of the Class A Common Stock are non-transferable, but convertible at any time at
the option of the holder into the Company's regular Common Stock. The Class A
Common Stock participates in the earnings of the Company on the same basis as
the Common Stock.



          MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
                           AND RESULTS OF OPERATIONS
                                   (unaudited)

----------------------------------------------------------------------------


LIQUIDITY

Net cash provided by operations for the six months ended October 31, 1998 was
$410,000. The increases in accounts receivable and inventories were partially
offset by the increases in accounts payable and accrued expenses. The Company's
revolving financing agreement with a major New York bank, dated July 8, 1994,
was amended on April 1, 1996. This amendment provided the Company with a
revolving line of credit not to exceed $2 million (there was an outstanding
balance of $500,000 as of October 31, 1998) and a first mortgage note (the
balance was $299,000 as of October 31, 1998). These loan facilities are
collateralized by substantially all of the Company's assets and are subject to
certain covenants.

Availability of funds under the terms of revolving line of credit is based on
eligible accounts receivable and inventory. The initial commitment for $2
million, under the terms of the note, is reduced by $500,000 each six months
commencing on October 1, 1999.

Management believes that it will be able to maintain adequate working capital
and cash balances to meet its current needs.


                                      11
<PAGE>


RESULTS OF OPERATIONS

Consolidated sales and net income for the quarter ended October 31, 1998 were
$4,449,000 and $200,000 respectively as compared to $3,479,000 and $193,000 for
the quarter ended October 31, 1997. Consolidated sales and net income for the
six months ended October 31, 1998 were $8,667,000 and $423,000 respectively as
compared to $6,485,000 and $204,000 for the six months ended October 31, 1997.
Sales increased by 34% during the six months ended October 31, 1998 versus the
same period last year. These higher sales reflect the higher backlog of orders
as of April 30, 1998 versus the same period in 1997 and the increase in
subcontract work taken.

Gross profit percentage for the six months ended October 31, 1998 was 35.3% as
compared to 41.6% for the six months ended October 31, 1997. Gross profit
percentage for the three months ended October 31, 1998 was 35.0% as compared to
42.2% for the three months ended October 31, 1997. The decrease in gross profit
percentage was primarily due to an increase in new construction jobs and
subcontracting, which have a lower gross profit percentage than maintenance and
service.

Operating income for the six months ended October 31, 1998 was $745,000 as
compared to $431,000 for the six months ended October 31, 1997. As a percentage
of revenue, the operating income for the six months ended October 31, 1998 was
8.6% versus 6.6% in the same period in 1997. The increase in operating income
and its percentage to revenue was primarily due to increase in revenues.

The Company's backlog for its life safety and other systems totaled $2,667,000
at October 31, 1998 as compared to $2,742,000 at April 30, 1998. Due to
fluctuations in the Company's backlog, management remains cautious about
predicting revenue in the fiscal year. Orders continue to be booked on the
Company's fire safety system being marketed outside of New York City, and
management is encouraged about future growth in this product category.




Significant changes in balance sheet items from April 30, 1998 to October 31,
1998 are highlighted as follows:

     1: Cash decreased primarily due to the cash payment on the purchase of the
        May family stock.

     2: Accounts receivable increased due to increased sales.

     3: Inventories increased as a result of stocking requirements for the
        National Product.

     4: The increase in accounts payable and accrued expenses reflect an
        increase in inventory purchases and subcontracting costs.

     5: Long term debt increased due to the purchase of the May family stock,
        less payments made on current maturities of the long term debt.

COMPUTER ISSUES FOR THE YEAR 2000

As a provider of life safety systems which are computer based, the Company is
aware of the potential problems the year 2000 could have on its computer systems
and programs. The Company has completed a review of its computer systems and
programs to determine which, if any, systems and programs are not capable of
recognizing the year 2000. The Company has concluded that all of its systems and
programs are year 2000 compliant. The computer system on which the accounting
records are kept are in the process of being updated to be year 2000 compliant.



CAUTIONARY STATEMENTS

Information or statements provided by the Company from time to time contain
certain "forward-looking information" relating to such matters as liquidity,
projected sales and anticipated margins. The cautionary statements made herein
are being made pursuant to the Private Securities Litigation Reform Act of 1995
(the "Act") and with the intention of obtaining the benefits of the "safe


                                      12
<PAGE>


harbor" provisions of the Act for any such forward-looking information. The
Company cautions readers that any forward-looking information provided by the
Company is not a guarantee of future performance and that actual results may
differ materially from those in the forward-looking information as a result of
various factors, including but not limited to the acceptance in what is a new
market for the Company, the national marketing (historically, the vast majority
of the Company's revenues have been derived from the New York City market) of
the Company's newly-introduced line of life safety products. The principal
manufacturers against whom the Company expects to compete in the national market
are generally better financed, have products accepted in the market and have
long-established distribution and servicing networks.


     PART II

     OTHER INFORMATION

     Item 1. Legal Proceedings - None

     Item 2. Exhibits and Reports on Form 8-K - None



                                   SIGNATURES
                                   ----------



                                           Firecom, Inc.
                                           -------------



Dated:        December 11, 1998             /s/ Paul Mendez
              --------------------          ------------------------
                                            Paul Mendez
                                            Chairman of the Board
                                            President and Chief Executive
                                            Officer



                                            /s/ Jeffrey Cohen
                                            -------------------------
                                            Jeffrey Cohen
                                            Vice President-Finance,
                                            Chief Financial Officer, and
                                            Principal Accounting Officer


                                      13
<PAGE>



                                  EXHIBIT INDEX


          EXHIBIT
          -------

         EXHIBIT 27  FINANCIAL DATA SCHEDULE