<ARTICLE> 5 <LEGEND> FM Properties Inc. adopted Statement of Financial Accounting Standards No.128, "Earning Per Share" (SFAS 128) in the fourth quarter of 1997 and restated prior years' earning per share (EPS) as required by SFAS 128. Presented below are the restated EPS amounts for the 6-month period ended June 30, 1996, the 9-month period ended September 30, 1996 and the year ended December 31, 1996. Basic and diluted EPS have been entered in place of primary and fully diluted, respectively. The interim results below have been restate using the equity method of acconting which FM Properties Inc. adopted in the fourth quarter of 1996. Results prior to the fourth quarter of 1996 had been reported under the consolidation accounting method. </LEGEND> <RESTATED> <CIK> 0000885508 <NAME> FM PROPERTIES INC <MULTIPLIER> 1000 <PERIOD-TYPE> 6-MOS 9-MOS YEAR <FISCAL-YEAR-END> DEC-31-1996 DEC-31-1996 DEC-31-1996 <PERIOD-END> JUN-30-1996 SEP-30-1996 DEC-31-1996 <CASH> 0 0 0 <SECURITIES> 0 0 0 <RECEIVABLES> 0 0 0 <ALLOWANCES> 0 0 0 <INVENTORY> 0 0 0 <CURRENT-ASSETS> 2,684 4,886 4,930 <PP&E> 0 0 0 <DEPRECIATION> 0 0 0 <TOTAL-ASSETS> 60,515 61,992 60,985 <CURRENT-LIABILITIES> 0 0 0 <BONDS> 0 0 0 <PREFERRED-MANDATORY> 0 0 0 <PREFERRED> 0 0 0 <COMMON> 143 143 143 <OTHER-SE> 58,986 60,446 59,456 <TOTAL-LIABILITY-AND-EQUITY> 60,515 61,992 60,985 <SALES> 0 0 0 <TOTAL-REVENUES> 0 0 0 <CGS> 0 0 0 <TOTAL-COSTS> 0 0 0 <OTHER-EXPENSES> 0 0 0 <LOSS-PROVISION> 0 0 0 <INTEREST-EXPENSE> 0 0 0 <INCOME-PRETAX> (394) 540 (450) <INCOME-TAX> 0 (526) (526) <INCOME-CONTINUING> (394) 1,066 76 <DISCONTINUED> 0 0 0 <EXTRAORDINARY> 0 0 0 <CHANGES> 0 0 0 <NET-INCOME> (394) 1,066 76 <EPS-PRIMARY> (.03) .07 .01 <EPS-DILUTED> (.03) .07 .01