MORRIS, MANNING & MARTIN
                        A LIMITED LIABILITY PARTNERSHIP




                                 March 26, 1997

       Information Management Resources, Inc.
       26750 U.S. Highway 19 North
       Suite 500
       Clearwater, Florida 34621

            Re:  Registration Statement on Form S-8

       Gentlemen:

            We have acted as counsel for Information Management Resources, Inc.,
       a Florida corporation (the "Company"), in connection with the
       registration under the Securities Act of 1933, as amended, pursuant to a
       Registration Statement on Form S-8, of a proposed offering of 150,000
       shares of the Company's common stock, par value $.10 per share
       ("Shares"), issuable pursuant to the Information Management Resources,
       Inc. 1996 Directors Stock Option Plan (the "Directors Stock Option
       Plan"), 5,445,980 Shares issuable pursuant to the Information Management
       Resources, Inc. Stock Incentive Plan (the "Stock Incentive Plan") and
       200,000 Shares issuable pursuant to the Information Management Resources,
       Inc. Employee Stock Purchase Plan (together with the Directors Stock
       Option Plan and the Stock Incentive Plan, the "Plans").

            We have examined and are familiar with the originals or copies
       certified or otherwise identified to our satisfaction of such documents,
       corporate records, and other instruments relating to the incorporation of
       the Company and to the authorization and issuance of Shares under the
       Plans as would be necessary and advisable for purposes of rendering this
       opinion.  Based upon and subject to the foregoing, we are of the opinion
       that:

            1.  The Company is a corporation duly incorporated and in
       existence under the laws of the State of Florida; and

            2.  The Shares have been duly authorized and, when issued as
       contemplated by the Plans, will be validly issued, fully paid and
       nonassessable.

            We hereby consent to the filing of this Opinion as Exhibit 5 to the
       Company's registration statement on Form S-8.


                                         Very truly yours,

                                         MORRIS, MANNING & MARTIN, L.L.P.

                                         /s/ Oby T. Brewer III
                                             A Partner