<ARTICLE>                     5
<LEGEND>
                                  MEDQUIST INC.
                             FINANCIAL DATA SCHEDULE
             AS OF AND FOR THE NINE MONTHS ENDED SEPTEMBER 30, 1997
                  (AMOUNTS IN THOUSANDS, EXCEPT PER SHARE DATA)
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                              DEC-31-1997
<PERIOD-END>                                   SEP-30-1997
<CASH>                                         13,300
<SECURITIES>                                   0
<RECEIVABLES>                                  16,711
<ALLOWANCES>                                   378
<INVENTORY>                                    0
<CURRENT-ASSETS>                               30,071
<PP&E>                                         16,114
<DEPRECIATION>                                 6,903
<TOTAL-ASSETS>                                 85,334
<CURRENT-LIABILITIES>                          9,800
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       57,647
<OTHER-SE>                                     14,680
<TOTAL-LIABILITY-AND-EQUITY>                   85,334
<SALES>                                        0
<TOTAL-REVENUES>                               60,707
<CGS>                                          0
<TOTAL-COSTS>                                  44,674
<OTHER-EXPENSES>                               7,045
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             150
<INCOME-PRETAX>                                8,838
<INCOME-TAX>                                   3,416
<INCOME-CONTINUING>                            5,422
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   5,422
<EPS-PRIMARY>                                  0.48
<EPS-DILUTED>                                  0.48