<ARTICLE> 5
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                           9,365
<SECURITIES>                                     9,805
<RECEIVABLES>                                   16,211
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                39,922
<PP&E>                                           6,819
<DEPRECIATION>                                   1,543
<TOTAL-ASSETS>                                  72,145
<CURRENT-LIABILITIES>                           18,956
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            75
<OTHER-SE>                                      49,238
<TOTAL-LIABILITY-AND-EQUITY>                    72,145
<SALES>                                         25,689
<TOTAL-REVENUES>                                25,689
<CGS>                                           14,463
<TOTAL-COSTS>                                   22,677
<OTHER-EXPENSES>                                  (87)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 356
<INCOME-PRETAX>                                  2,744
<INCOME-TAX>                                       373
<INCOME-CONTINUING>                              2,371
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                (1,140)
<CHANGES>                                            0
<NET-INCOME>                                     1,231
<EPS-PRIMARY>                                     0.11
<EPS-DILUTED>                                     0.10
<FN>
Earnings per share basic (EPS-PRIMARY) and diluted reflects the adjustment for
income taxes as if the company were a C Corporation for the entire period.
</FN>