<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JUL-01-2000 <PERIOD-END> SEP-30-2000 <CASH> 20,971,100 <SECURITIES> 3,512,500 <RECEIVABLES> 29,905,000 <ALLOWANCES> (3,367,400) <INVENTORY> 0 <CURRENT-ASSETS> 67,835,200 <PP&E> 18,752,000 <DEPRECIATION> (10,639,000) <TOTAL-ASSETS> 209,104,000 <CURRENT-LIABILITIES> 32,069,400 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 297,400 <OTHER-SE> 169,830,500 <TOTAL-LIABILITY-AND-EQUITY> 209,104,000 <SALES> 0 <TOTAL-REVENUES> 32,203,400 <CGS> 8,558,400 <TOTAL-COSTS> 8,558,400 <OTHER-EXPENSES> 42,137,500 <LOSS-PROVISION> 714,900 <INTEREST-EXPENSE> (159,800) <INCOME-PRETAX> (18,332,700) <INCOME-TAX> (9,693,800) <INCOME-CONTINUING> (8,638,900) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (8,638,900) <EPS-BASIC> (0.29) <EPS-DILUTED> (0.29)