<TABLE> <S> <C>


<ARTICLE>                     5


<LEGEND>
                                   EXHIBIT 27

                             FINANCIAL DATA SCHEDULE

                           ARTICLE 5 OF REGULATION S-X

     This schedule contains summary financial information extracted from Balance
Sheet,  Statement  of  Operations,  Statement  of Cash  Flows and Notes  thereto
incorporated  in Part 1, Item 1, of this Form  10-QSB  and is  qualified  in its
entirety by reference to such financial statements.

</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                                                                                        9-MOS
<FISCAL-YEAR-END>                                                                              MAR-31-2000
<PERIOD-END>                                                                                   DEC-31-1999
<CASH>                                                                                          12,273,664
<SECURITIES>                                                                                             0
<RECEIVABLES>                                                                                      985,422
<ALLOWANCES>                                                                                             0
<INVENTORY>                                                                                     14,175,841
<CURRENT-ASSETS>                                                                                28,660,804
<PP&E>                                                                                          12,182,502
<DEPRECIATION>                                                                                  (4,870,245)
<TOTAL-ASSETS>                                                                                  40,427,771
<CURRENT-LIABILITIES>                                                                           36,251,621
<BONDS>                                                                                                  0
<PREFERRED-MANDATORY>                                                                                    0
<PREFERRED>                                                                                              0
<COMMON>                                                                                             4,550
<OTHER-SE>                                                                                      (6,860,160)
<TOTAL-LIABILITY-AND-EQUITY>                                                                    40,427,771
<SALES>                                                                                         30,692,000
<TOTAL-REVENUES>                                                                                30,692,000
<CGS>                                                                                           17,370,835
<TOTAL-COSTS>                                                                                   17,370,835
<OTHER-EXPENSES>                                                                                14,854,682
<LOSS-PROVISION>                                                                                         0
<INTEREST-EXPENSE>                                                                                 998,342
<INCOME-PRETAX>                                                                                 (2,331,104)
<INCOME-TAX>                                                                                             0
<INCOME-CONTINUING>                                                                             (2,331,104)
<DISCONTINUED>                                                                                           0
<EXTRAORDINARY>                                                                                          0
<CHANGES>                                                                                                0
<NET-INCOME>                                                                                    (2,331,104)
<EPS-BASIC>                                                                                          (0.51)
<EPS-DILUTED>                                                                                        (0.51)



</TABLE>