<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, 1997.
</LEGEND>
<RESTATED> 
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                      16,967,000
<SECURITIES>                                 5,900,000
<RECEIVABLES>                               16,034,000
<ALLOWANCES>                                   788,000
<INVENTORY>                                          0
<CURRENT-ASSETS>                            39,325,000
<PP&E>                                       5,297,000
<DEPRECIATION>                               2,533,000
<TOTAL-ASSETS>                              43,330,000
<CURRENT-LIABILITIES>                        7,400,000
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       107,000
<OTHER-SE>                                  35,823,000
<TOTAL-LIABILITY-AND-EQUITY>                43,330,000
<SALES>                                              0
<TOTAL-REVENUES>                            78,834,000
<CGS>                                                0
<TOTAL-COSTS>                               55,058,000
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                               285,000
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              9,161,000
<INCOME-TAX>                                 3,445,000
<INCOME-CONTINUING>                          5,716,000
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 5,716,000
<EPS-PRIMARY>                                     0.20
<EPS-DILUTED>                                     0.20