<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONSOLIDATED FINANCIAL STATEMENTS OF EAGLE USA AIRFREIGHT, INC. FOR YEAR ENDED SEPTEMBER 30, 1997, THE NINE MONTHS ENDED JUNE 30, 1997, THE SIX MONTHS ENDED MARCH 31, 1997 AND THE THREE MONTHS ENDED DECEMBER 31, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-K AND 10-Q REPORTS. </LEGEND> <RESTATED> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS 6-MOS 9-MOS 12-MOS <FISCAL-YEAR-END> SEP-30-1997 SEP-30-1997 SEP-30-1997 SEP-30-1997 <PERIOD-START> OCT-01-1996 OCT-01-1996 OCT-01-1996 OCT-01-1996 <PERIOD-END> DEC-31-1996 MAR-31-1997 JUN-30-1997 SEP-30-1997 <CASH> 21,571 27,366 23,899 25,107 <SECURITIES> 7,362 4,382 10,179 2,679 <RECEIVABLES> 39,195 41,155 42,316 55,228 <ALLOWANCES> 882 811 924 566 <INVENTORY> 0 0 0 0 <CURRENT-ASSETS> 68,776 75,824 80,143 87,005 <PP&E> 12,961 14,336 15,218 18,663 <DEPRECIATION> 3,003 3,438 3,983 4,573 <TOTAL-ASSETS> 79,369 87,375 92,045 106,871 <CURRENT-LIABILITIES> 23,518 21,439 21,541 26,367 <BONDS> 0 0 0 0 <PREFERRED-MANDATORY> 0 0 0 0 <PREFERRED> 0 0 0 0 <COMMON> 18 18 18 18 <OTHER-SE> 55,833 65,918 70,486 80,486 <TOTAL-LIABILITY-AND-EQUITY> 79,369 87,375 92,045 106,871 <SALES> 67,586 129,075 200,376 291,767 <TOTAL-REVENUES> 67,586 129,075 200,376 291,767 <CGS> 38,071 72,877 112,858 163,616 <TOTAL-COSTS> 38,071 72,877 112,858 163,616 <OTHER-EXPENSES> 22,317 44,975 69,943 102,452 <LOSS-PROVISION> 0 0 0 0 <INTEREST-EXPENSE> 0 0 0 0 <INCOME-PRETAX> 7,471 12,197 18,923 27,392 <INCOME-TAX> 2,957 4,735 7,357 10,594 <INCOME-CONTINUING> 4,514 7,462 11,566 16,798 <DISCONTINUED> 0 0 0 0 <EXTRAORDINARY> 0 0 0 0 <CHANGES> 0 0 0 0 <NET-INCOME> 4,514 7,462 11,566 16,798 <EPS-PRIMARY> 0.26 0.42 0.65 0.94 <EPS-DILUTED> 0.24 0.40 0.62 0.90