<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the second
quarter 10-QSB for the fiscal year ending August 31, 1998 and is qualified in
its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000835412
<NAME> TMS, INC.
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>               AUG-31-1998
<PERIOD-END>                    FEB-28-1998
<CASH>                              186,829
<SECURITIES>                              0
<RECEIVABLES>                     1,678,816  
<ALLOWANCES>                        164,589
<INVENTORY>                               0
<CURRENT-ASSETS>                  2,890,233
<PP&E>                            3,101,018
<DEPRECIATION>                    1,343,577
<TOTAL-ASSETS>                    5,414,178
<CURRENT-LIABILITIES>               874,677
<BONDS>                                   0
<PREFERRED-MANDATORY>                     0
<PREFERRED>                               0
<COMMON>                            672,555
<OTHER-SE>                        3,435,326
<TOTAL-LIABILITY-AND-EQUITY>      5,414,178
<SALES>                           4,051,305
<TOTAL-REVENUES>                  4,051,305
<CGS>                             1,535,700
<TOTAL-COSTS>                     1,535,700
<OTHER-EXPENSES>                  2,055,408
<LOSS-PROVISION>                     33,049
<INTEREST-EXPENSE>                   22,474
<INCOME-PRETAX>                     439,680
<INCOME-TAX>                         83,582
<INCOME-CONTINUING>                 356,098
<DISCONTINUED>                            0
<EXTRAORDINARY>                           0
<CHANGES>                                 0
<NET-INCOME>                        356,098
<EPS-PRIMARY>                           .03
<EPS-DILUTED>                           .03