<ARTICLE> 5 <LEGEND> THIS RESTATED SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS IN THE QUARTERLY REPORT ON FORM 10-Q OF DSP GROUP, INC. FOR THE QUARTER ENDED SEPTEMBER 30, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <RESTATED> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> SEP-30-1996 <CASH> 24,152 <SECURITIES> 9,361 <RECEIVABLES> 5,051 <ALLOWANCES> 0 <INVENTORY> 5,389 <CURRENT-ASSETS> 45,573 <PP&E> 7,389 <DEPRECIATION> (3,637) <TOTAL-ASSETS> 53,805 <CURRENT-LIABILITIES> 4,879 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 9 <OTHER-SE> 48,917 <TOTAL-LIABILITY-AND-EQUITY> 53,805 <SALES> 29,136 <TOTAL-REVENUES> 37,829 <CGS> 21,511 <TOTAL-COSTS> 22,107 <OTHER-EXPENSES> 6,584 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 121 <INCOME-PRETAX> 646 <INCOME-TAX> 68 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 578 <EPS-PRIMARY> 0.06 <EPS-DILUTED> 0.06