<ARTICLE> 5 <LEGEND> Financial Data Schedule Exhibit EPS 27.1 </LEGEND> <MULTIPLIER> 1000 <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> DEC-31-1997 <CASH> 41,146 <SECURITIES> 40,200 <RECEIVABLES> 23,648 <ALLOWANCES> (17,856) <INVENTORY> 0 <CURRENT-ASSETS> 134,169 <PP&E> 9,383 <DEPRECIATION> (3,237) <TOTAL-ASSETS> 149,620 <CURRENT-LIABILITIES> 83,222 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 16 <OTHER-SE> 47,639 <TOTAL-LIABILITY-AND-EQUITY> 149,620 <SALES> 0 <TOTAL-REVENUES> 45,326 <CGS> 0 <TOTAL-COSTS> 25,798 <OTHER-EXPENSES> 11,826 <LOSS-PROVISION> 8,082 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 7,702 <INCOME-TAX> 3,471 <INCOME-CONTINUING> 4,231 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4,231 <EPS-PRIMARY> 0.32<F1> <EPS-DILUTED> 0.31 <FN> <F1>EPS-Primary is EPS-Basic. </FN>