<ARTICLE> 5
<LEGEND> This schedule contains summary financial information extracted from 
Unaudited Condensed Consolidated Statements of Operations and Unaudited 
Condensed Consolidated Balance Sheets and is qualified in its entirety by 
reference to such financial statements. 
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                         DEC-31-1996
<PERIOD-END>                              SEP-30-1996
<CASH>                                          17897
<SECURITIES>                                        0 
<RECEIVABLES>                                  110148 
<ALLOWANCES>                                     1152 
<INVENTORY>                                         0 
<CURRENT-ASSETS>                               129128       
<PP&E>                                          14297      
<DEPRECIATION>                                   1899    
<TOTAL-ASSETS>                                 179864      
<CURRENT-LIABILITIES>                          115479    
<BONDS>                                             0  
<COMMON>                                           59 
<PREFERRED-MANDATORY>                               0 
<PREFERRED>                                         0 
<OTHER-SE>                                      41474       
<TOTAL-LIABILITY-AND-EQUITY>                   179864         
<SALES>                                             0          
<TOTAL-REVENUES>                               238584          
<CGS>                                               0          
<TOTAL-COSTS>                                  209877          
<OTHER-EXPENSES>                                19756       
<LOSS-PROVISION>                                  197      
<INTEREST-EXPENSE>                                292       
<INCOME-PRETAX>                                  3508       
<INCOME-TAX>                                     1403      
<INCOME-CONTINUING>                              8951      
<DISCONTINUED>                                      0  
<EXTRAORDINARY>                                     0      
<CHANGES>                                           0  
<NET-INCOME>                                     2105 
<EPS-PRIMARY>                                     .35 
<EPS-DILUTED>                                       0