<ARTICLE> 5 <LEGEND> TSR, INC. AND SUBSIDIARIES Exhibit 27, Financial Data Schedule to Report on Form 10Q, November 30, 1997 </LEGEND> <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> MAY-31-1998 <PERIOD-END> NOV-30-1997 <CASH> 1,152,078 <SECURITIES> 138,537 <RECEIVABLES> 13,000,898 <ALLOWANCES> 173,264 <INVENTORY> 0 <CURRENT-ASSETS> 14,336,419 <PP&E> 1,885,150 <DEPRECIATION> 874,744 <TOTAL-ASSETS> 15,432,655 <CURRENT-LIABILITIES> 3,651,264 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 58,283 <OTHER-SE> 11,723,108 <TOTAL-LIABILITY-AND-EQUITY> 15,432,655 <SALES> 0 <TOTAL-REVENUES> 33,294,519 <CGS> 0 <TOTAL-COSTS> 24,618,079 <OTHER-EXPENSES> 6,280,221 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 2,484,449 <INCOME-TAX> 1,134,000 <INCOME-CONTINUING> 1,350,449 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,350,449 <EPS-PRIMARY> 0.23 <EPS-DILUTED> 0.23