<ARTICLE>           5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS OF THE REGISTRANT AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS
</LEGEND>
<RESTATED>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-START>                             JAN-01-1998
<PERIOD-END>                               SEP-30-1998
<CASH>                                      53,380,321
<SECURITIES>                                   251,390
<RECEIVABLES>                                9,411,123
<ALLOWANCES>                                   165,063
<INVENTORY>                                          0
<CURRENT-ASSETS>                            63,384,275
<PP&E>                                       2,625,835
<DEPRECIATION>                               1,209,503
<TOTAL-ASSETS>                             112,609,829
<CURRENT-LIABILITIES>                       33,791,568
<BONDS>                                              0
<COMMON>                                       132,550
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                  75,156,034
<TOTAL-LIABILITY-AND-EQUITY>               112,609,829
<SALES>                                     59,058,881
<TOTAL-REVENUES>                            60,941,099
<CGS>                                       42,163,719
<TOTAL-COSTS>                               44,172,122
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             193,218
<INCOME-PRETAX>                             16,575,759
<INCOME-TAX>                                 7,049,700
<INCOME-CONTINUING>                          9,526,059
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 9,526,059
<EPS-PRIMARY>                                      .72
<EPS-DILUTED>                                      .67