<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM CONSOLIDATED
QUARTERLY FINANCIAL STATEMENTS RESTATED FOR POOLING TRANSACTION WITH ATLAS
COMMUNICATION ENGINES, INC. AND IS QUALIFIED IN ITS ENRTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

                                                                                            
<PERIOD-TYPE>                   3-MOS                   3-MOS                   3-MOS                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998             DEC-31-1999             DEC-31-1999             DEC-31-1999
<PERIOD-START>                             JUL-01-1998             JAN-01-1999             APR-01-1999             JUL-01-1999
<PERIOD-END>                               SEP-30-1998             MAR-31-1999             JUN-30-1999             SEP-30-1999
<CASH>                                          13,558                  40,498                  37,005                  38,644
<SECURITIES>                                     7,035                   7,301                  16,211                  15,859
<RECEIVABLES>                                   21,771                  30,692                  34,574                  40,702
<ALLOWANCES>                                       871                     871                   1,041                   1,089
<INVENTORY>                                     15,279                  15,740                  19,605                  19,641
<CURRENT-ASSETS>                                59,704                  98,847                 112,981                 119,514
<PP&E>                                          14,583                  17,313                  19,167                  20,903
<DEPRECIATION>                                   7,993                   9,739                  10,715                  11,647
<TOTAL-ASSETS>                                  66,960                 110,037                 127,176                 139,581
<CURRENT-LIABILITIES>                           21,895                  30,283                  37,706                  40,024
<BONDS>                                              0                       0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                            16                      17                      17                      17
<OTHER-SE>                                      45,049                  79,737                  89,453                  99,540
<TOTAL-LIABILITY-AND-EQUITY>                    66,960                 110,037                 127,176                 139,581
<SALES>                                         33,140                  41,314                  45,981                  52,284
<TOTAL-REVENUES>                                33,140                  41,314                  45,981                  52,284
<CGS>                                           16,392                  19,533                  20,833                  23,661
<TOTAL-COSTS>                                   16,392                  19,533                  20,833                  23,661
<OTHER-EXPENSES>                                10,865                  12,592                  14,807                  17,101
<LOSS-PROVISION>                                   400                       0                     170                      48
<INTEREST-EXPENSE>                                   0                       0                       0                       0
<INCOME-PRETAX>                                  5,483                   9,189                  10,171                  11,474
<INCOME-TAX>                                       201                   1,449                   3,667                   4,252
<INCOME-CONTINUING>                              5,282                   7,740                   6,504                   7,222
<DISCONTINUED>                                       0                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0                       0
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                     5,282                   7,740                   6,504                   7,222
<EPS-BASIC>                                       0.18                    0.25                    0.20                    0.22
<EPS-DILUTED>                                     0.15                    0.22                    0.18                    0.20