<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE BALANCE
SHEET AND THE INCOME STATEMENT AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                         451,595
<SECURITIES>                                    39,635
<RECEIVABLES>                                2,684,633
<ALLOWANCES>                                    39,645
<INVENTORY>                                          0
<CURRENT-ASSETS>                             3,489,648
<PP&E>                                         544,820
<DEPRECIATION>                                 310,215
<TOTAL-ASSETS>                               5,081,735
<CURRENT-LIABILITIES>                        3,255,160
<BONDS>                                        315,459
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        13,892
<OTHER-SE>                                     911,561
<TOTAL-LIABILITY-AND-EQUITY>                 5,081,735
<SALES>                                              0
<TOTAL-REVENUES>                             2,133,049
<CGS>                                                0
<TOTAL-COSTS>                                1,863,371
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              35,497
<INCOME-PRETAX>                                269,678
<INCOME-TAX>                                   113,828
<INCOME-CONTINUING>                            147,091
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   147,091
<EPS-PRIMARY>                                     1.19
<EPS-DILUTED>                                        0