<ARTICLE> 5 <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JUL-01-1999 <PERIOD-END> SEP-30-1999 <CASH> 2,429 <SECURITIES> 0 <RECEIVABLES> 28,540 <ALLOWANCES> 1,953 <INVENTORY> 0 <CURRENT-ASSETS> 36,412 <PP&E> 3,832 <DEPRECIATION> 827 <TOTAL-ASSETS> 63,496 <CURRENT-LIABILITIES> 51,080 <BONDS> 1,839 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 182 <OTHER-SE> 10,395 <TOTAL-LIABILITY-AND-EQUITY> 63,496 <SALES> 36,390 <TOTAL-REVENUES> 0 <CGS> 0 <TOTAL-COSTS> 24,466 <OTHER-EXPENSES> 11,392 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 302 <INCOME-PRETAX> 282 <INCOME-TAX> 184 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 98<F1> <EPS-BASIC> 0.01<F1> <EPS-DILUTED> 0.01<F1> <FN> <F1>THE NET INCOME AND BASIC AND DILUTED EPS ARE PRO FORMA (SEE NOTE 8 TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS). </FN>