<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS OF EAGLE USA AIRFREIGHT, INC. FOR
THE THREE MONTHS ENDED DECEMBER 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FORM 10-Q REPORT
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-30-1998
<PERIOD-START>                             OCT-01-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                          26,174
<SECURITIES>                                     2,679
<RECEIVABLES>                                   52,164
<ALLOWANCES>                                       566
<INVENTORY>                                          0
<CURRENT-ASSETS>                                83,771
<PP&E>                                          19,900
<DEPRECIATION>                                   5,272
<TOTAL-ASSETS>                                 103,926
<CURRENT-LIABILITIES>                           16,627
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            18
<OTHER-SE>                                      87,281
<TOTAL-LIABILITY-AND-EQUITY>                   103,926
<SALES>                                         97,645              
<TOTAL-REVENUES>                                97,645             
<CGS>                                           53,607          
<TOTAL-COSTS>                                   53,607
<OTHER-EXPENSES>                                34,689
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0  
<INCOME-PRETAX>                                  9,654  
<INCOME-TAX>                                     3,764  
<INCOME-CONTINUING>                              5,890
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0  
<NET-INCOME>                                     5,890
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                    $0.31