<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
SEPTEMBER 30, 1997 FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                          52,500
<SECURITIES>                                         0
<RECEIVABLES>                                  250,600
<ALLOWANCES>                                     5,800
<INVENTORY>                                          0
<CURRENT-ASSETS>                               312,800
<PP&E>                                         100,700
<DEPRECIATION>                                (54,800)
<TOTAL-ASSETS>                                 432,100
<CURRENT-LIABILITIES>                          165,000
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           500
<OTHER-SE>                                     222,200
<TOTAL-LIABILITY-AND-EQUITY>                   432,100
<SALES>                                        642,600
<TOTAL-REVENUES>                               642,600
<CGS>                                          364,500
<TOTAL-COSTS>                                  608,000
<OTHER-EXPENSES>                                 3,100
<LOSS-PROVISION>                                 3,500
<INTEREST-EXPENSE>                               3,800
<INCOME-PRETAX>                                 31,500
<INCOME-TAX>                                    13,400
<INCOME-CONTINUING>                             18,100
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    18,100
<EPS-BASIC>                                       0.44
<EPS-DILUTED>                                     0.43