<ARTICLE>                     5
<LEGEND>
     WINSTON RESOURCES, INC. AND SUBSIDIARIES

             FINANCIAL DATA SCHEDULES
       FOR THE THREE MONTHS ENDED MARCH 31, 1999
</LEGEND>
<CIK>                                     000815274
<NAME> WINSTON RESOURCES, INC. AND SUBSDIARIES
<MULTIPLIER>                                   1
<CURRENCY>                                     U.S. Dollars
       
                                             
<PERIOD-TYPE>                                    3-MOS
<FISCAL-YEAR-END>                                DEC-31-1999
<PERIOD-START>                                   JAN-1-1999
<PERIOD-END>                                     MAR-31-1999
<EXCHANGE-RATE>                                  1.000
<CASH>                                           2,526,000
<SECURITIES>                                     432,000
<RECEIVABLES>                                    8,712,000
<ALLOWANCES>                                     200,000
<INVENTORY>                                      0
<CURRENT-ASSETS>                                 11,679,000
<PP&E>                                           1,360,000
<DEPRECIATION>                                   711,000
<TOTAL-ASSETS>                                   12,953,000
<CURRENT-LIABILITIES>                            5,064,000
<BONDS>                                          0
<PREFERRED-MANDATORY>                            0
<PREFERRED>                                      0
<COMMON>                                         32,000
<OTHER-SE>                                       7,603,000
<TOTAL-LIABILITY-AND-EQUITY>                     12,953,000
<SALES>                                          14,806,000
<TOTAL-REVENUES>                                 14,806,000
<CGS>                                            0
<TOTAL-COSTS>                                    11,816,000
<OTHER-EXPENSES>                                 2,321,000
<LOSS-PROVISION>                                 0
<INTEREST-EXPENSE>                               2,000
<INCOME-PRETAX>                                  667,000
<INCOME-TAX>                                     307,000
<INCOME-CONTINUING>                              360,000
<DISCONTINUED>                                   0
<EXTRAORDINARY>                                  0
<CHANGES>                                        0
<NET-INCOME>                                     360,000
<EPS-PRIMARY>                                    .11
<EPS-DILUTED>                                    .11