As originally
                                                             reported       As restated

   Results of operations -

      Goodwill amortization                                $    14,373      $  18,092
      Customer rights amortization                         $    38,359      $  60,493
      Professional fees                                    $   330,000      $ 111,550
      Employee compensation                                $   329,375      $ 345,738
      Other                                                $      -         $  20,074

      Income from discontinued operations                  $    43,601      $  27,476

      Net loss                                             $(1,060,923)     $(920 889)

   Net loss per common share                               $(     .002)     $(   .002)

The restatement described above has no effect on the Company's financial
position and operating results on or before December 31, 1999.

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