<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
CONSOLIDATED QUARTERLY FINANCIAL STATEMENTS OF POLYCOM, INC. RESTATED FOR
POOLING TRANSACTION WITH VIAVIDEO COMMUNICATIONS, INC. AND SFAS #128 AND
IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                                                                       
<PERIOD-TYPE>                   3-MOS                   3-MOS                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1997             DEC-31-1997
<PERIOD-START>                             JAN-01-1997             APR-01-1997             JUL-01-1997
<PERIOD-END>                               MAR-31-1997             JUN-30-1997             SEP-30-1997
<CASH>                                          12,977                  22,066                  21,253
<SECURITIES>                                     8,454                   5,003                   1,752
<RECEIVABLES>                                    5,790                   5,277                   7,207
<ALLOWANCES>                                       442                     442                     438
<INVENTORY>                                      7,719                   8,197                   9,225
<CURRENT-ASSETS>                                35,881                  41,567                  40,765
<PP&E>                                           7,717                   8,442                   9,358
<DEPRECIATION>                                   4,197                   4,647                   5,157
<TOTAL-ASSETS>                                  39,769                  45,736                  45,325
<CURRENT-LIABILITIES>                            8,299                   8,741                  11,233
<BONDS>                                              0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                          0                       0                       0
<COMMON>                                            14                      17                      17
<OTHER-SE>                                      31,456                  36,978                  34,075
<TOTAL-LIABILITY-AND-EQUITY>                    39,769                  45,736                  45,325
<SALES>                                         10,510                  11,500                  12,507
<TOTAL-REVENUES>                                10,510                  11,500                  12,507
<CGS>                                            5,653                   6,148                   6,755
<TOTAL-COSTS>                                    5,653                   6,148                   6,755
<OTHER-EXPENSES>                                 6,477                   7,321                   8,657
<LOSS-PROVISION>                                     0                       0                       0
<INTEREST-EXPENSE>                                   0                       0                       0
<INCOME-PRETAX>                                (1,620)                 (1,969)                 (2,905)
<INCOME-TAX>                                        36                      47                      28
<INCOME-CONTINUING>                            (1,656)                 (2,016)                 (2,933)
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                   (1,656)                 (2,016)                 (2,933)
<EPS-PRIMARY>                                   (0.08)                  (0.10)                  (0.14)
<EPS-DILUTED>                                   (0.08)                  (0.10)                  (0.14)