<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM  THE
CONSOLIDATED  FINANCIAL  STATEMENTS AS OF AND FOR THE YEARS ENDED  SEPTEMBER 30,
1997 AND 1996 AND IS QUALIFIED  IN ITS  ENTIRETY BY REFERENCE TO SUCH  FINANCIAL
STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER>                                   1,000
       
<S>                                         <C>                 <C>                  
<PERIOD-TYPE>                                 YEAR                YEAR
<FISCAL-YEAR-END>                              SEP-30-1997         SEP-30-1996
<PERIOD-END>                                   SEP-30-1997         SEP-30-1996
<CASH>                                               4,780                 490
<SECURITIES>                                             0                   0
<RECEIVABLES>                                        1,099                  78
<ALLOWANCES>                                             0                   0
<INVENTORY>                                          1,819                 163  
<CURRENT-ASSETS>                                    17,268                 779
<PP&E>                                               6,060               7,528
<DEPRECIATION>                                         596                 403
<TOTAL-ASSETS>                                      26,870               8,772
<CURRENT-LIABILITIES>                               12,308               4,261
<BONDS>                                              3,389                 151
<PREFERRED-MANDATORY>                                    0                   0
<PREFERRED>                                              1                   0 
<COMMON>                                                 9                   8
<OTHER-SE>                                           5,919                (241) 
<TOTAL-LIABILITY-AND-EQUITY>                        26,870               8,772
<SALES>                                                251                 195
<TOTAL-REVENUES>                                       251                 295
<CGS>                                                4,803                 860
<TOTAL-COSTS>                                        4,803                 860
<OTHER-EXPENSES>                                     3,364               8,783
<LOSS-PROVISION>                                         0                   0
<INTEREST-EXPENSE>                                   1,645                  94
<INCOME-PRETAX>                                    (10,995)            (12,932) 
<INCOME-TAX>                                             0                  23
<INCOME-CONTINUING>                                (10,995)            (12,955)
<DISCONTINUED>                                           0                (881) 
<EXTRAORDINARY>                                          0                   0 
<CHANGES>                                                0                   0
<NET-INCOME>                                       (10,995)            (13,836)  
<EPS-PRIMARY>                                        (1.38)              (1.99) 
<EPS-DILUTED>                                        (1.38)              (1.99)
        

</TABLE>