<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM ABR
INFORMATION SERVICES, INC. AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FORM 10-Q 3RD QUARTER 1997.
</LEGEND>
<RESTATED> 
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          JUL-31-1997
<PERIOD-START>                             AUG-01-1996
<PERIOD-END>                               APR-30-1997
<CASH>                                      30,448,880
<SECURITIES>                               128,418,412
<RECEIVABLES>                                7,235,800
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                           168,368,713
<PP&E>                                      23,777,191
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                             217,797,814
<CURRENT-LIABILITIES>                       25,262,394
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       273,745
<OTHER-SE>                                 190,317,275
<TOTAL-LIABILITY-AND-EQUITY>               217,797,814
<SALES>                                     35,292,409
<TOTAL-REVENUES>                            35,292,409
<CGS>                                       19,897,658
<TOTAL-COSTS>                                7,055,227
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                          (5,504,243)
<INCOME-PRETAX>                             13,843,767
<INCOME-TAX>                                 5,111,354
<INCOME-CONTINUING>                          8,732,413
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 8,732,413
<EPS-PRIMARY>                                      .32
<EPS-DILUTED>                                      .31