<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from consolidated financial statements for the three month periods ended July 31, 1996 and 1995, and is qualified in its entirety by reference to such financial statements. </LEGEND> <RESTATED> <CIK> 0000806566 <NAME> MANAGEMENT TECHNOLOGIES, INC. <MULTIPLIER> 1,000 <CURRENCY> USD <PERIOD-TYPE> 3-MOS 3-MOS <FISCAL-YEAR-END> APR-30-1997 APR-30-1996 <PERIOD-END> JUL-31-1996 JUL-30-1995 <EXCHANGE-RATE> 1 1 <CASH> 2,761 313 <SECURITIES> 0 0 <RECEIVABLES> 10,428 8,871 <ALLOWANCES> 370 961 <INVENTORY> 0 0 <CURRENT-ASSETS> 14,797 10,225 <PP&E> 1,832 2,205 <DEPRECIATION> 1,111 1,310 <TOTAL-ASSETS> 31,429 26,640 <CURRENT-LIABILITIES> 16,860 17,218 <BONDS> 11,093 8,246 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 310 247 <OTHER-SE> 52,590 49,814 <TOTAL-LIABILITY-AND-EQUITY> 31,429 26,640 <SALES> 6,762 6,266 <TOTAL-REVENUES> 6,762 6,266 <CGS> 2,349 2,546 <TOTAL-COSTS> 7,001 8,132 <OTHER-EXPENSES> 0 0 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 181 288 <INCOME-PRETAX> (421) (2,155) <INCOME-TAX> 0 0 <INCOME-CONTINUING> (421) (2,155) <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> (421) (2,155) <EPS-PRIMARY> (0.02) (0.14) <EPS-DILUTED> (0.02) (0.14)