<ARTICLE> 5 <LEGEND> TSR, INC. AND SUBSIDIARIES Exhibit 27, Financial Data Schedule to Report on Form 10Q, November 30, 1996 </LEGEND> <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> MAY-31-1997 <PERIOD-END> NOV-30-1996 <CASH> $ 678,169 <SECURITIES> 1,226,313 <RECEIVABLES> 9,879,171 <ALLOWANCES> 166,064 <INVENTORY> 0 <CURRENT-ASSETS> 11,865,909 <PP&E> 1,041,412 <DEPRECIATION> 754,348 <TOTAL-ASSETS> 12,210,018 <CURRENT-LIABILITIES> 2,824,808 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 29,141 <OTHER-SE> 9,356,069 <TOTAL-LIABILITY-AND-EQUITY> 12,210,018 <SALES> 0 <TOTAL-REVENUES> 21,699,337 <CGS> 0 <TOTAL-COSTS> 16,305,995 <OTHER-EXPENSES> 4,219,617 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 1,348,063 <INCOME-TAX> 598,000 <INCOME-CONTINUING> 750,063 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 750,063 <EPS-PRIMARY> 0.26 <EPS-DILUTED> 0.26