<ARTICLE> 5 <RESTATED> <CIK> 0001001188 <NAME> CARNEGIE GROUP, INC. <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> DEC-31-1997 <CASH> 13,483,284 <SECURITIES> 0 <RECEIVABLES> 7,954,635 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 24,315,705 <PP&E> 2,568,758 <DEPRECIATION> 0 <TOTAL-ASSETS> 29,590,804 <CURRENT-LIABILITIES> 5,520,724 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 67,079 <OTHER-SE> 24,003,001 <TOTAL-LIABILITY-AND-EQUITY> 29,590,804 <SALES> 1,430,335 <TOTAL-REVENUES> 29,406,261 <CGS> 19,085,705 <TOTAL-COSTS> 29,954,868 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 13,293 <INCOME-PRETAX> 181,959 <INCOME-TAX> 72,367 <INCOME-CONTINUING> 109,592 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 109,592 <EPS-PRIMARY> .02 <EPS-DILUTED> .02