<ARTICLE> 5 <CIK> 0000895021 <NAME> GUPTA CORP <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> MAR-31-1996 <CASH> 10,326 <SECURITIES> 5,545 <RECEIVABLES> 14,355 <ALLOWANCES> 2,964 <INVENTORY> 104 <CURRENT-ASSETS> 31,081 <PP&E> 18,620 <DEPRECIATION> 13,188 <TOTAL-ASSETS> 44,532 <CURRENT-LIABILITIES> 56,259 <BONDS> 11,787 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 57,781 <OTHER-SE> (81,295) <TOTAL-LIABILITY-AND-EQUITY> 44,532 <SALES> 10,931 <TOTAL-REVENUES> 15,393 <CGS> 1,246 <TOTAL-COSTS> 3,441 <OTHER-EXPENSES> 11,295 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 174 <INCOME-PRETAX> 483 <INCOME-TAX> 162 <INCOME-CONTINUING> 321 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 321 <EPS-PRIMARY> 0.03 <EPS-DILUTED> 0.03