<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM ABR INFORMATION SERVICES, INC. 3RD QUARTER 1998 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 3RD QUARTER 1998 FORM 10-Q/A </LEGEND> <RESTATED> <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> JUL-31-1998 <PERIOD-START> AUG-01-1997 <PERIOD-END> APR-30-1998 <CASH> 26,561,133 <SECURITIES> 115,129,616 <RECEIVABLES> 12,755,393 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 157,550,964 <PP&E> 45,191,151 <DEPRECIATION> 0 <TOTAL-ASSETS> 269,595,435 <CURRENT-LIABILITIES> 37,210,491 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 286,918 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> 269,595,435 <SALES> 50,564,465 <TOTAL-REVENUES> 0 <CGS> 28,915,667 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 7,354,759 <INCOME-TAX> 6,145,794 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,208,965 <EPS-PRIMARY> .04 <EPS-DILUTED> .04