<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>