<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the third
quarter 10-QSB for the fiscal year ending August 31, 1997 and is qualified in
its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000835412
<NAME> TMS, INC.
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>               AUG-31-1997
<PERIOD-END>                    MAY-31-1997
<CASH>                              421,343
<SECURITIES>                              0
<RECEIVABLES>                     1,415,995
<ALLOWANCES>                        166,632
<INVENTORY>                               0
<CURRENT-ASSETS>                  2,517,766
<PP&E>                            2,608,093
<DEPRECIATION>                    1,096,406
<TOTAL-ASSETS>                    4,768,137
<CURRENT-LIABILITIES>               621,422
<BONDS>                                   0
<PREFERRED-MANDATORY>                     0
<PREFERRED>                               0
<COMMON>                            672,058
<OTHER-SE>                        3,135,405
<TOTAL-LIABILITY-AND-EQUITY>      4,768,137
<SALES>                           4,122,820
<TOTAL-REVENUES>                  4,122,820
<CGS>                             1,702,035
<TOTAL-COSTS>                     1,702,035
<OTHER-EXPENSES>                  2,407,820
<LOSS-PROVISION>                     61,900
<INTEREST-EXPENSE>                   17,527
<INCOME-PRETAX>                      44,972
<INCOME-TAX>                         17,300
<INCOME-CONTINUING>                  27,672
<DISCONTINUED>                            0
<EXTRAORDINARY>                           0
<CHANGES>                                 0
<NET-INCOME>                         27,672
<EPS-PRIMARY>                          0.00
<EPS-DILUTED>                          0.00