<TABLE> <S> <C>

<ARTICLE>                                                    5 
<LEGEND>                                             
THIS SCHEDULE CONTAINS SUMMARY FINANCAIL INFORMATION EXTRACTED FROM SEPTEMBER 
30, 1996, 10QSB AND IS QUAILIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 
FINANCIAL STATEMENTS. 
</LEGEND>                                                
       
<CURRENCY>                                                   U.S. Dollars
<S>                                                            <C>    
<PERIOD-TYPE>                                                9-MOS 
<FISCAL-YEAR-END>                                            DEC-31-1996
<PERIOD-START>                                               JAN-01-1996
<PERIOD-END>                                                 SEP-30-1996
<EXCHANGE-RATE>                                                     1.88
<CASH>                                                         1,382,748
<SECURITIES>                                                           0
<RECEIVABLES>                                                104,042,374
<ALLOWANCES>                                                 (21,394,942)
<INVENTORY>                                                    6,239,973
<CURRENT-ASSETS>                                                       0
<PP&E>                                                           629,103
<DEPRECIATION>                                                         0
<TOTAL-ASSETS>                                                72,831,613
<CURRENT-LIABILITIES>                                         68,885,210
<BONDS>                                                                0
<COMMON>                                                          55,143
<PREFERRED-MANDATORY>                                                  0
<PREFERRED>                                                            0
<OTHER-SE>                                                             0
<TOTAL-LIABILITY-AND-EQUITY>                                  72,831,613
<SALES>                                                                0
<TOTAL-REVENUES>                                              10,671,081
<CGS>                                                                  0
<TOTAL-COSTS>                                                  9,912,752
<OTHER-EXPENSES>                                                       0
<LOSS-PROVISION>                                                 578,918
<INTEREST-EXPENSE>                                             5,730,346
<INCOME-PRETAX>                                                  833,829
<INCOME-TAX>                                                     161,722
<INCOME-CONTINUING>                                                    0
<DISCONTINUED>                                                         0
<EXTRAORDINARY>                                                        0
<CHANGES>                                                              0
<NET-INCOME>                                                     672,107
<EPS-PRIMARY>                                                       0.12
<EPS-DILUTED>                                                       0.12
                              

</TABLE>