<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