<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE AUDITED BALANCE SHEETS FOR THE YEAR ENDED DECEMBER 31, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <RESTATED> <CIK> 0000867889 <NAME> INTERNATIONAL TELECOMMUNICATION DATA SYSTEMS <MULTIPLIER> 1 <CURRENCY> U.S. Dollar <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-1-1996 <PERIOD-END> DEC-31-1996 <EXCHANGE-RATE> 1 <CASH> 4,138,575 <SECURITIES> 25,023,454 <RECEIVABLES> 3,232,967 <ALLOWANCES> 52,370 <INVENTORY> 0 <CURRENT-ASSETS> 33,942,205 <PP&E> 4,273,920 <DEPRECIATION> 1,328,228 <TOTAL-ASSETS> 38,397,537 <CURRENT-LIABILITIES> 2,302,808 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 84,365 <OTHER-SE> 34,633,053 <TOTAL-LIABILITY-AND-EQUITY> 38,397,537 <SALES> 16,689,401 <TOTAL-REVENUES> 16,689,401 <CGS> 0 <TOTAL-COSTS> 4,283,364 <OTHER-EXPENSES> 9,691,677 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 416,148 <INCOME-PRETAX> 2,614,126 <INCOME-TAX> 1,111,788 <INCOME-CONTINUING> 1,502,338 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,502,338 <EPS-PRIMARY> .15 <EPS-DILUTED> .15