SIGMA RESEARCH ONC &lt;SIGR> 2ND QTR DEC 31 LOSS

  Shr loss 27 cts vs profit one ct
      Net loss 532,376 vs profit 15,584
      Revs 1,899,719 vs 2,432,256
      Six mths
      Shr loss 78 cts vs profit two cts
      Net loss 1,521,002 vs profit 30,145
      Revs 3,235,907 vs 5,276,119
      Note: year ago net includes gain from tax carryforwards of
  5,000 dlrs in quarter and 9,000 dlrs in year.
  

