<TABLE> <S> <C>
<ARTICLE> 5
<S> <C> <C>
<PERIOD-TYPE> 9-MOS 9-MOS
<FISCAL-YEAR-END> SEP-30-1999 SEP-30-1998
<PERIOD-END> SEP-30-1999 SEP-30-1998
<CASH> 357 218
<SECURITIES> 0 0
<RECEIVABLES> 981,170 847,205
<ALLOWANCES> 508,654 116,539
<INVENTORY> 0 0
<CURRENT-ASSETS> 1,377,625 4,840,895
<PP&E> 114,305 196,158
<DEPRECIATION> 96,770 137,683
<TOTAL-ASSETS> 3,120,986 9,125,114
<CURRENT-LIABILITIES> 3,872,361 2,516,532
<BONDS> 0 0
0 0
0 0
<COMMON> 41,157 36,904
<OTHER-SE> 9,583,262 9,307,855
<TOTAL-LIABILITY-AND-EQUITY> 3,120,986 9,225,114
<SALES> 0 0
<TOTAL-REVENUES> 405,386 1,517,156
<CGS> 100,673 758,097
<TOTAL-COSTS> 100,673 758,097
<OTHER-EXPENSES> 1,723,927 2,597,794
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> 0 30,896
<INCOME-PRETAX> (1,418,764) (1,586,666)
<INCOME-TAX> 0 (612,195)
<INCOME-CONTINUING> 0 0
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> (1,418,764) (974,471)
<EPS-BASIC> (.04) (.03)
<EPS-DILUTED> (.04) (.03)
</TABLE>