<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the second
quarter 10-QSB for the fiscal year ending August 31, 1999 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-31-1999
<PERIOD-END>                               FEB-28-1999
<CASH>                                       1,007,217
<SECURITIES>                                         0
<RECEIVABLES>                                1,017,179
<ALLOWANCES>                                   174,467
<INVENTORY>                                          0
<CURRENT-ASSETS>                             2,493,973
<PP&E>                                       2,997,026
<DEPRECIATION>                               1,551,939
<TOTAL-ASSETS>                               4,623,143
<CURRENT-LIABILITIES>                          570,226
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       687,316
<OTHER-SE>                                   3,021,861
<TOTAL-LIABILITY-AND-EQUITY>                 4,623,143
<SALES>                                      2,532,386
<TOTAL-REVENUES>                             2,532,386
<CGS>                                        1,230,098
<TOTAL-COSTS>                                1,230,098
<OTHER-EXPENSES>                             1,872,928
<LOSS-PROVISION>                                32,898
<INTEREST-EXPENSE>                              16,808
<INCOME-PRETAX>                              (574,491)
<INCOME-TAX>                                       955
<INCOME-CONTINUING>                          (573,536)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (573,536)
<EPS-PRIMARY>                                    (.04)
<EPS-DILUTED>                                    (.04)