<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM (A) THE
CONSOLIDATED FINANCIAL STATEMENTS OF SYBASE INC. AS OF DECEMBER 31, 1997 AND
1996 AND FOR THE YEARS THEN ENDED.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                                                  
<PERIOD-TYPE>                   YEAR                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1996
<PERIOD-START>                             JAN-01-1997             JAN-01-1996
<PERIOD-END>                               DEC-31-1997             DEC-31-1996
<CASH>                                         188,876                 156,796
<SECURITIES>                                    57,261                  17,726
<RECEIVABLES>                                  235,084                 267,708
<ALLOWANCES>                                    30,673                  28,242
<INVENTORY>                                          0                       0
<CURRENT-ASSETS>                               475,661                 445,268
<PP&E>                                         415,720                 404,862
<DEPRECIATION>                                 266,059                 213,534
<TOTAL-ASSETS>                                 781,625                 751,891
<CURRENT-LIABILITIES>                          408,151                 352,212
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                            80                      77
<OTHER-SE>                                     371,435                 396,731
<TOTAL-LIABILITY-AND-EQUITY>                   781,625                 751,891
<SALES>                                        471,036                 605,491
<TOTAL-REVENUES>                               903,937               1,011,545
<CGS>                                           31,356                  29,859
<TOTAL-COSTS>                                  749,142                 799,291
<OTHER-EXPENSES>                               201,197                 286,469
<LOSS-PROVISION>                                 1,484                  11,713
<INTEREST-EXPENSE>                               1,168                     399
<INCOME-PRETAX>                               (40,756)                (66,708)
<INCOME-TAX>                                    14,668                  12,298
<INCOME-CONTINUING>                                  0                       0
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                  (55,424)                (79,006)
<EPS-PRIMARY>                                    (.70)                  (1.05)
<EPS-DILUTED>                                    (.70)                  (1.05)