<ARTICLE> 5 <LEGEND> TSR, INC. AND SUBSIDIARIES Exhibit 27, Financial Data Schedule to Report on Form 10Q, August 31, 1999 </LEGEND> <PERIOD-TYPE> 3-mos <FISCAL-YEAR-END> May-31-2000 <PERIOD-END> Aug-31-1999 <CASH> $5,656,514 <SECURITIES> 4,458,274 <RECEIVABLES> 13,274,409 <ALLOWANCES> 173,264 <INVENTORY> 0 <CURRENT-ASSETS> 25,503,536 <PP&E> 1,996,389 <DEPRECIATION> 1,868,671 <TOTAL-ASSETS> 23,927,654 <CURRENT-LIABILITIES> 7,516,527 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 60,783 <OTHER-SE> 16,350,344 <TOTAL-LIABILITY-AND-EQUITY> 23,927,654 <SALES> 0 <TOTAL-REVENUES> 20,954,694 <CGS> 0 <TOTAL-COSTS> 16,161,693 <OTHER-EXPENSES> 2,864,087 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 2,032,306 <INCOME-TAX> 877,000 <INCOME-CONTINUING> 1,155,306 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,155,306 <EPS-BASIC> 0.22 <EPS-DILUTED> 0.22