<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS RESTATED SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS OF THE PROFIT RECOVERY GROUP INTERNATIONAL, INC. FOR THE NINE MONTH PERIOD ENDED SEPTEMBER 30, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <RESTATED> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-START> JAN-01-1998 <PERIOD-END> SEP-30-1998 <CASH> 20,239 <SECURITIES> 0 <RECEIVABLES> 104,036 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 128,487 <PP&E> 35,220 <DEPRECIATION> 14,720 <TOTAL-ASSETS> 311,946 <CURRENT-LIABILITIES> 74,777 <BONDS> 108,447 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 35 <OTHER-SE> 123,342 <TOTAL-LIABILITY-AND-EQUITY> 311,946 <SALES> 0 <TOTAL-REVENUES> 162,196 <CGS> 0 <TOTAL-COSTS> 85,711 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 3,334 <INCOME-PRETAX> 16,401 <INCOME-TAX> 7,064 <INCOME-CONTINUING> 9,221 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 9,221 <EPS-BASIC> .24 <EPS-DILUTED> .23