<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM SIEBEL SYSTEMS, INC. QUARTERLY REPORT ON FORM 10-Q FOR THE QUARTERS ENDED JUNE 30, 1997 AND 1998, RESPECTIVELY, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. THE SUMMARY FINANCIAL INFORMATION FOR THE PERIODS ENDED JUNE 30, 1997 AND DECEMBER 31, 1997 HAVE BEEN RESTATED TO REFLECT THE EFFECT OF THE POOLING OF INTERESTS BETWEEN SIEBEL SYSTEMS, INC. AND SCOPUS TECHNOLOGY, INC., WHICH OCCURRED ON MAY 18, 1998. </LEGEND> <RESTATED> <MULTIPLIER> 1,000 <CURRENCY> US DOLLARS <PERIOD-TYPE> 6-MOS YEAR 6-MOS <FISCAL-YEAR-END> DEC-31-1997 DEC-31-1997 DEC-31-1998 <PERIOD-START> JAN-01-1997 JAN-01-1997 JAN-01-1998 <PERIOD-END> JUN-30-1997 DEC-31-1997 JUN-30-1998 <EXCHANGE-RATE> 1 1 1 <CASH> 75,414 70,202 63,275 <SECURITIES> 75,936 91,999 116,136 <RECEIVABLES> 40,758 63,056 110,663 <ALLOWANCES> 0 0 0 <INVENTORY> 0 0 0 <CURRENT-ASSETS> 201,785 236,736 303,222 <PP&E> 19,490 24,843 24,815 <DEPRECIATION> 0 0 0 <TOTAL-ASSETS> 226,920 268,164 334,120 <CURRENT-LIABILITIES> 40,347 58,634 103,302 <BONDS> 0 0 0 <PREFERRED-MANDATORY> 0 0 0 <PREFERRED> 0 0 0 <COMMON> 162,409 195,518 209,569 <OTHER-SE> 23,959 13,850 21,087 <TOTAL-LIABILITY-AND-EQUITY> 226,920 268,164 334,120 <SALES> 62,949 156,971 123,342 <TOTAL-REVENUES> 83,161 207,628 164,188 <CGS> 1,497 4,393 3,302 <TOTAL-COSTS> 13,325 33,180 29,334 <OTHER-EXPENSES> 58,512 167,829 118,520 <LOSS-PROVISION> 0 0 0 <INTEREST-EXPENSE> 0 0 0 <INCOME-PRETAX> 13,906 11,993 19,262 <INCOME-TAX> 5,264 13,180 10,324 <INCOME-CONTINUING> 8,642 (1,187) 8,938 <DISCONTINUED> 0 0 0 <EXTRAORDINARY> 0 0 0 <CHANGES> 0 0 0 <NET-INCOME> 8,642 (1,187) 8,938 <EPS-PRIMARY> 0.10 (0.01) 0.10 <EPS-DILUTED> 0.09 (0.01) 0.09