<ARTICLE> 5 <LEGEND> TSR, INC. AND SUBSIDIARIES Exhibit 27, Financial Data Schedule to Report on Form 10Q,February 29, 2000 </LEGEND> <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAY-31-2000 <PERIOD-END> FEB-29-2000 <CASH> 978,536 <SECURITIES> 4,961,430 <RECEIVABLES> 12,989,277 <ALLOWANCES> 173,264 <INVENTORY> 0 <CURRENT-ASSETS> 19,461,322 <PP&E> 2,152,598 <DEPRECIATION> 1,939,051 <TOTAL-ASSETS> 19,957,755 <CURRENT-LIABILITIES> 4,965,562 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 60,783 <OTHER-SE> 14,931,410 <TOTAL-LIABILITY-AND-EQUITY> 19,957,755 <SALES> 0 <TOTAL-REVENUES> 60,067,905 <CGS> 0 <TOTAL-COSTS> 45,855,484 <OTHER-EXPENSES> 8,838,590 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 5,721,441 <INCOME-TAX> 2,470,000 <INCOME-CONTINUING> 3,251,441 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 3,251,441 <EPS-BASIC> 0.63 <EPS-DILUTED> 0.63