<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM CONSOLIDATED
BALANCE SHEETS (UNAUDITED) AND CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) AND
IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-Q FOR THE QUARTERLY
PERIOD ENDED SEPTEMBER 30, 1996.
</LEGEND>
<RESTATED> 
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                       8,700,000
<SECURITIES>                                 4,990,000
<RECEIVABLES>                               12,367,000
<ALLOWANCES>                                   498,000
<INVENTORY>                                          0
<CURRENT-ASSETS>                            26,451,000
<PP&E>                                       4,115,000
<DEPRECIATION>                               1,846,000
<TOTAL-ASSETS>                              30,220,000
<CURRENT-LIABILITIES>                        5,033,000
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        51,000
<OTHER-SE>                                  25,136,000
<TOTAL-LIABILITY-AND-EQUITY>                30,220,000
<SALES>                                              0
<TOTAL-REVENUES>                            63,643,000
<CGS>                                                0
<TOTAL-COSTS>                               44,292,000
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                               219,000
<INTEREST-EXPENSE>                              12,000
<INCOME-PRETAX>                              6,364,000
<INCOME-TAX>                                 2,563,000
<INCOME-CONTINUING>                          3,801,000
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 3,801,000
<EPS-PRIMARY>                                     0.15
<EPS-DILUTED>                                     0.14