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<TABLE> <S> <C>
<ARTICLE> 5
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> MAY-31-2000
<PERIOD-END> AUG-31-2000
<CASH> 23,320
<SECURITIES> 0
<RECEIVABLES> 102,542
<ALLOWANCES> (4,000)
<INVENTORY> 85,835
<CURRENT-ASSETS> 210,972
<PP&E> 3,481
<DEPRECIATION> (905)
<TOTAL-ASSETS> 248,363
<CURRENT-LIABILITIES> 70,376
<BONDS> 0
0
2
<COMMON> 6,250
<OTHER-SE> 171,735
<TOTAL-LIABILITY-AND-EQUITY> 248,363
<SALES> 165,682
<TOTAL-REVENUES> 165,682
<CGS> 122,022
<TOTAL-COSTS> 122,022
<OTHER-EXPENSES> 46,945
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 635
<INCOME-PRETAX> (3,920)
<INCOME-TAX> 0
<INCOME-CONTINUING> (3,920)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (3,920)
<EPS-BASIC> (0.00)
<EPS-DILUTED> (0.00)
</TABLE>
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