<ARTICLE>                     5
<LEGEND>

                           TSR, INC. AND SUBSIDIARIES
                                   EXHIBIT 27
                 FINANCIAL DATA SCHEDULE TO REPORT ON FORM 10-K
                         FISCAL YEAR ENDED MAY 31, 1999
</LEGEND>


                                   
<PERIOD-TYPE>                          12-Mos
<FISCAL-YEAR-END>                     MAY-31-1999
<PERIOD-END>                          MAY-31-1999
<CASH>                                  2,234,723
<SECURITIES>                            5,898,272
<RECEIVABLES>                          14,399,553
<ALLOWANCES>                              173,264
<INVENTORY>                                     0
<CURRENT-ASSETS>                       22,729,219
<PP&E>                                  1,994,079
<DEPRECIATION>                          1,832,764
<TOTAL-ASSETS>                         23,190,810
<CURRENT-LIABILITIES>                   5,426,265
<BONDS>                                         0
<PREFERRED-MANDATORY>                           0
<PREFERRED>                                     0
<COMMON>                                   60,783
<OTHER-SE>                             17,703,762
<TOTAL-LIABILITY-AND-EQUITY>           23,190,810
<SALES>                                         0
<TOTAL-REVENUES>                       84,699,653
<CGS>                                           0
<TOTAL-COSTS>                          62,712,393
<OTHER-EXPENSES>                       13,812,788
<LOSS-PROVISION>                                0
<INTEREST-EXPENSE>                              0
<INCOME-PRETAX>                         8,570,369
<INCOME-TAX>                            3,730,000
<INCOME-CONTINUING>                     4,840,369
<DISCONTINUED>                                  0
<EXTRAORDINARY>                                 0
<CHANGES>                                       0
<NET-INCOME>                            4,840,369
<EPS-BASIC>                                0.81
<EPS-DILUTED>                                0.81