<ARTICLE> 5 <MULTIPLIER> 1,000 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> MAY-31-1997 <PERIOD-START> SEP-01-1996 <PERIOD-END> NOV-30-1996 <EXCHANGE-RATE> 1 <CASH> 84,688 <SECURITIES> 0 <RECEIVABLES> 426,936 <ALLOWANCES> 7,404 <INVENTORY> 0 <CURRENT-ASSETS> 535,754 <PP&E> 192,706 <DEPRECIATION> 70,410 <TOTAL-ASSETS> 780,202 <CURRENT-LIABILITIES> 433,739 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 351 <OTHER-SE> 250,647 <TOTAL-LIABILITY-AND-EQUITY> 780,202 <SALES> 0 <TOTAL-REVENUES> 306,464 <CGS> 0 <TOTAL-COSTS> 175,687 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 1,738 <INCOME-PRETAX> 14,239 <INCOME-TAX> 4,984 <INCOME-CONTINUING> 9,255 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 9,255 <EPS-PRIMARY> .26 <EPS-DILUTED> .26