<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from
first quarter 10-QSB for the fiscal year ending August 31, 1996 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000835412
<NAME> TMS, INC.
       
                                                  
<PERIOD-TYPE>                   3-MOS                   
<FISCAL-YEAR-END>               AUG-31-1996             
<PERIOD-END>                    NOV-30-1995             
<CASH>                              140,915                 
<SECURITIES>                              0                 
<RECEIVABLES>                     1,027,431              
<ALLOWANCES>                         65,370              
<INVENTORY>                               0              
<CURRENT-ASSETS>                  1,475,245              
<PP&E>                            2,034,552              
<DEPRECIATION>                      621,603              
<TOTAL-ASSETS>                    3,301,280              
<CURRENT-LIABILITIES>               508,862              
<BONDS>                                   0              
<PREFERRED-MANDATORY>                     0              
<PREFERRED>                               0              
<COMMON>                            423,926              
<OTHER-SE>                        1,996,965              
<TOTAL-LIABILITY-AND-EQUITY>      3,301,280              
<SALES>                           1,300,309               
<TOTAL-REVENUES>                  1,300,309               
<CGS>                               555,652               
<TOTAL-COSTS>                       555,652                 
<OTHER-EXPENSES>                    608,976                         
<LOSS-PROVISION>                     24,880               
<INTEREST-EXPENSE>                    9,888               
<INCOME-PRETAX>                     153,990               
<INCOME-TAX>                              0               
<INCOME-CONTINUING>                 153,990               
<DISCONTINUED>                            0               
<EXTRAORDINARY>                           0               
<CHANGES>                                 0               
<NET-INCOME>                        153,990               
<EPS-PRIMARY>                           .02               
<EPS-DILUTED>                           .02