<ARTICLE> 5 <RESTATED> <CIK> 0001006591 <NAME> WHITE PINE SOFTWARE, INC. <MULTIPLIER> 1 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> OCT-03-1997 <CASH> 16,018,606 <SECURITIES> 0 <RECEIVABLES> 2,071,130 <ALLOWANCES> 113,258 <INVENTORY> 87,339 <CURRENT-ASSETS> 1,903,747 <PP&E> 3,505,966 <DEPRECIATION> 2,203,352 <TOTAL-ASSETS> 22,977,865 <CURRENT-LIABILITIES> 3,083,958 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 92,342 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> 22,977,865 <SALES> 0 <TOTAL-REVENUES> 8,097,254 <CGS> 0 <TOTAL-COSTS> 1,363,475 <OTHER-EXPENSES> 13,174,002 <LOSS-PROVISION> 45,419 <INTEREST-EXPENSE> 1,029 <INCOME-PRETAX> (5,697,517) <INCOME-TAX> 6,761 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (5,704,278) <EPS-PRIMARY> (0.63) <EPS-DILUTED> (0.63)