<ARTICLE>                     5
<LEGEND>
 
                           TSR, INC. AND SUBSIDIARIES
                                   EXHIBIT 27
                 FINANCIAL DATA SCHEDULE TO REPORT ON FORM 10-Q
                                FEBRUARY 28, 1999
</LEGEND>
       
                                                  
<PERIOD-TYPE>                                              9-MOS
<FISCAL-YEAR-END>                                    MAY-31-1999
<PERIOD-END>                                         FEB-28-1999
<CASH>                                                 4,079,786                                              
<SECURITIES>                                           5,424,841
<RECEIVABLES>                                         15,158,645
<ALLOWANCES>                                             173,264
<INVENTORY>                                                    0
<CURRENT-ASSETS>                                      24,969,747
<PP&E>                                                 2,028,549
<DEPRECIATION>                                         1,600,333
<TOTAL-ASSETS>                                        25,597,762
<CURRENT-LIABILITIES>                                  5,577,027
<BONDS>                                                        0
<PREFERRED-MANDATORY>                                          0
<PREFERRED>                                                    0
<COMMON>                                                  60,787
<OTHER-SE>                                            19,959,948
<TOTAL-LIABILITY-AND-EQUITY>                          25,597,762
<SALES>                                                        0
<TOTAL-REVENUES>                                      62,965,539
<CGS>                                                          0
<TOTAL-COSTS>                                         46,408,135
<OTHER-EXPENSES>                                      10,474,883
<LOSS-PROVISION>                                               0
<INTEREST-EXPENSE>                                             0
<INCOME-PRETAX>                                        6,326,406
<INCOME-TAX>                                           2,750,000
<INCOME-CONTINUING>                                    3,576,406
<DISCONTINUED>                                                 0
<EXTRAORDINARY>                                                0
<CHANGES>                                                      0
<NET-INCOME>                                           3,576,406
<EPS-PRIMARY>                                               0.60
<EPS-DILUTED>                                               0.60