<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM SEPTEMBER
30, 1996 FORM 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER>   1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                          84,528
<SECURITIES>                                         0
<RECEIVABLES>                                   59,674
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                               156,494
<PP&E>                                          18,173
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 584,584
<CURRENT-LIABILITIES>                           88,819
<BONDS>                                        115,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                     318,982
<TOTAL-LIABILITY-AND-EQUITY>                   584,584
<SALES>                                              0
<TOTAL-REVENUES>                               284,374
<CGS>                                                0
<TOTAL-COSTS>                                  224,426
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               6,488
<INCOME-PRETAX>                                 53,460
<INCOME-TAX>                                     2,555
<INCOME-CONTINUING>                             50,905
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    50,905
<EPS-PRIMARY>                                     1.48
<EPS-DILUTED>                                     1.41