<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE MARCH
31, 1997 FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                          30,500
<SECURITIES>                                         0
<RECEIVABLES>                                  250,400
<ALLOWANCES>                                    19,700
<INVENTORY>                                          0
<CURRENT-ASSETS>                               294,300
<PP&E>                                          94,300
<DEPRECIATION>                                (46,900)
<TOTAL-ASSETS>                                 395,000
<CURRENT-LIABILITIES>                          137,500
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           500
<OTHER-SE>                                     210,500
<TOTAL-LIABILITY-AND-EQUITY>                   395,000
<SALES>                                        196,300
<TOTAL-REVENUES>                               196,300
<CGS>                                          110,400
<TOTAL-COSTS>                                  186,300
<OTHER-EXPENSES>                                   300
<LOSS-PROVISION>                                   800
<INTEREST-EXPENSE>                                 800
<INCOME-PRETAX>                                  9,700
<INCOME-TAX>                                     4,000
<INCOME-CONTINUING>                              5,700
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     5,700
<EPS-BASIC>                                       0.14
<EPS-DILUTED>                                     0.14