<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED   
FROM THE REGISTRANT'S UNAUDITED BALANCE SHEET AS OF FEBRUARY 28, 
1998 AND UNAUDITED STATEMENT OF OPERATIONS FOR THE NINE MONTHS   
THEN ENDED AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 
FINANCIAL STATEMENTS                                             
</LEGEND>
<MULTIPLIER>                                   1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                    MAY-31-1998                  
<PERIOD-START>                        JUN-1-1997            
<PERIOD-END>                         FEB-28-1998            
<CASH>                                 1,973,924                      
<SECURITIES>                                   0          
<RECEIVABLES>                            529,658          
<ALLOWANCES>                             215,000          
<INVENTORY>                                    0          
<CURRENT-ASSETS>                       2,804,679          
<PP&E>                                    89,309          
<DEPRECIATION>                            41,207          
<TOTAL-ASSETS>                         4,059,697          
<CURRENT-LIABILITIES>                    495,087          
<BONDS>                                        0          
<PREFERRED-MANDATORY>                         12          
<PREFERRED>                                    0          
<COMMON>                                       0          
<OTHER-SE>                             3,096,190          
<TOTAL-LIABILITY-AND-EQUITY>           4,059,697          
<SALES>                                        0          
<TOTAL-REVENUES>                       2,122,823          
<CGS>                                          0          
<TOTAL-COSTS>                                  0          
<OTHER-EXPENSES>                       1,719,048          
<LOSS-PROVISION>                               0          
<INTEREST-EXPENSE>                        43,406          
<INCOME-PRETAX>                          360,369          
<INCOME-TAX>                             143,524          
<INCOME-CONTINUING>                      216,845          
<DISCONTINUED>                                 0          
<EXTRAORDINARY>                                0          
<CHANGES>                                      0          
<NET-INCOME>                             216,845          
<EPS-PRIMARY>                                .21          
<EPS-DILUTED>                                .21