<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE DECEMBER
31, 1996 FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>

                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                          62,800
<SECURITIES>                                         0
<RECEIVABLES>                                  247,700
<ALLOWANCES>                                    18,900
<INVENTORY>                                          0
<CURRENT-ASSETS>                               323,800
<PP&E>                                          91,100
<DEPRECIATION>                                (43,100)
<TOTAL-ASSETS>                                 424,200
<CURRENT-LIABILITIES>                          198,800
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           500
<OTHER-SE>                                     203,100
<TOTAL-LIABILITY-AND-EQUITY>                   424,200
<SALES>                                        812,200
<TOTAL-REVENUES>                               812,200
<CGS>                                          525,900
<TOTAL-COSTS>                                  784,600
<OTHER-EXPENSES>                                 1,400
<LOSS-PROVISION>                                15,200
<INTEREST-EXPENSE>                               2,000
<INCOME-PRETAX>                                 26,200
<INCOME-TAX>                                    10,700
<INCOME-CONTINUING>                             15,500
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    15,500
<EPS-BASIC>                                       0.38
<EPS-DILUTED>                                     0.37