<ARTICLE> 5 <RESTATED> <CIK> 0000900017 <NAME> THOMAS GROUP, INC <MULTIPLIER> 1,000 <CURRENCY> U. S. DOLLARS <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> SEP-30-1997 <EXCHANGE-RATE> 1 <CASH> 9,267 <SECURITIES> 0 <RECEIVABLES> 11,674 <ALLOWANCES> 306 <INVENTORY> 0 <CURRENT-ASSETS> 27,791 <PP&E> 8,429 <DEPRECIATION> 0 <TOTAL-ASSETS> 46,672 <CURRENT-LIABILITIES> 8,461 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 62 <OTHER-SE> 35,565 <TOTAL-LIABILITY-AND-EQUITY> 46,672 <SALES> 0 <TOTAL-REVENUES> 57,004 <CGS> 35,089 <TOTAL-COSTS> 51,228 <OTHER-EXPENSES> (103) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 5,879 <INCOME-TAX> 2,369 <INCOME-CONTINUING> 3,510 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 3,510 <EPS-PRIMARY> 0.56 <EPS-DILUTED> 0