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                                                                    EXHIBIT 99.2
Exhibit 99.2 Restated Pro Forma Financial Information

On June 30, 1998, INTERLINQ Software Corporation completed the acquisition of
Logical Software Solutions Corporation. Under the terms of the acquisition, 
substantially all of the assets and business of LSSC were acquired for 
$3,600,000 in cash and 233,334 unregistered shares of common stock of the 
Company, valued at approximately $1,400,000. The stock is subject to vesting
over six years (with certain accelerated vesting provisions). The Company 
incurred direct acquisition costs of approximately $400,000 related to this 
transaction. The acquisition was accounted for using the purchase method of 
accounting.

The following Unaudited Pro Forma Condensed Consolidated Statement of 
Operations ("Pro Forma Statement of Operations") for the year ended June 30, 
1998, gives effect to the acquisition of LSSC as if it had occurred on 
July 1, 1997. The Pro Forma Statement of Operations is based on historical 
results of operations of INTERLINQ and LSSC for the year ended June 30, 1998.
LSSC's fiscal year ended on December 31, 1997, and as such the information 
presented has been conformed to the June 30, 1998, fiscal year end of the 
Company. The Pro Forma Statement of Operations and the accompanying notes 
("Pro Forma Financial Information") should be read in conjunction with and 
are qualified by the historical financial statements and notes thereto of 
INTERLINQ.

Subsequent to the filing with the Securities and Exchange Commission of its 
Annual Report on Form 10-K for the year ended June 30, 1998, and its Current 
Report on Form 8-K/A dated June 30, 1998, (as filed previously on September 
14, 1998) the Company's management, based on discussions with the Staff of
the Commission, determined that issues existed regarding (a) the Company's 
accounting for its acquisition of Logical Software Solutions Corporation 
("LSS") and specifically the charge for in-process research and development 
that the Company recorded on the date of acquisition, and (b) the Company's 
accounting for the valuation allowance placed on its deferred tax assets.  
The intangible assets of LSS, included in-process technology, among other 
assets, which was related to research and development that had not reached 
technological feasibility and for which there was no alternative future use. 
Pursuant to applicable accounting pronouncements, the amount of the purchase 
price allocated to this technology was expensed. In previously issued 
financial statements, the Company recorded a write-off for in-process 
research and development of $3,615,304 for the fiscal year ended June 30, 
1998. After discussions with the Staff of the Commission, the Company has 
reduced the amount of the write-off to $1,349,616. This resulted in a 
corresponding increase to goodwill, which is being amortized over its useful
life of four years on a straight-line basis. As a result of the significant 
decrease in the amount of acquired in-process research and development, there
was also a significant decrease in the corresponding deferred tax asset.  
Given this decrease, the Company has determined that a valuation allowance 
is no longer necessary.  

The Pro Forma Financial Information is intended for information purposes only
and is not necessarily indicative of the combined results that would have 
occurred had the acquisition taken place on July 1, 1997, nor is it 
necessarily indicative of results that may occur in the future.
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                                                                    EXHIBIT 99.2


                         INTERLINQ SOFTWARE CORPORATION
        RESTATED UNAUDITED PRO FORMA CONDENSED STATEMENT OF OPERATIONS
                            YEAR ENDED JUNE 30, 1998


<TABLE>
<CAPTION>
                                                                                PRO FORMA
                                       INTERLINQ             LSSC              ADJUSTMENTS             PRO FORMA
                                      ---------------------------------------------------------------------------
<S>                                   <C>                <C>                   <C>                   <C>         
Total net revenues                    $ 18,346,393       $  1,131,224          $         --          $ 19,477,617
Total cost of revenues                   5,082,557            941,665                (1,532)(a)         6,022,690
                                      ---------------------------------------------------------------------------
       Gross margin                     13,263,836            189,559                 1,532            13,454,927

Operating expenses:
   Product development                   1,608,840            103,085                    --             1,711,925
   Sales and marketing                   5,674,475            212,815                    --             5,887,290
   General and administrative            3,754,222            375,098               (30,000)(b)         4,099,320
   Purchase of in-process R&D            1,349,616                               (1,349,616)(c)                --
   Amortization of goodwill
    and other intangible assets                                                     847,590 (d)           847,590
                                      ---------------------------------------------------------------------------
      Total operating expenses          12,387,153            690,998              (532,026)           12,546,125
                                      ---------------------------------------------------------------------------
      Operating income (loss)              876,683           (501,439)              533,558               908,802

Net interest and other income
   (expense)                               744,865               (903)                   --               743,962
                                      ---------------------------------------------------------------------------
   Income (loss) before
     income taxes                        1,621,548           (502,342)              533,558             1,652,764
   Income tax expense                      616,066                 --                (4,543)(e)           611,523
                                      ---------------------------------------------------------------------------
      Net income (loss)               $  1,005,482       $   (502,342)         $    538,101          $  1,041,241
                                      ===========================================================================

Net income per sahre - 
   basic                              $        .19                                                   $        .19
Net income per share -
   diluted                            $        .19                                                   $        .19

Shares used to calculate basic
   net income per share                  5,213,000                                                      5,446,000(f)

Shares used to calculate diluted
   net income per share                  5,376,000                                                      5,609,000(f)
</TABLE>



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                                                                    EXHIBIT 99.2


                         INTERLINQ SOFTWARE CORPORATION
 NOTES TO THE RESTATED UNAUDITED PRO FORMA CONDENSED STATEMENT OF OPERATIONS

(a) The pro forma adjustment represents $231,325 of amortization of capitalized 
    software acquired, less $232,857 of amortization included in the historical 
    financial statements of LSSC. Total capitalized software acquired was 
    $777,110 which has an estimated useful life of four years.

(b) The pro forma adjustment represents the elimination of $30,000 of direct 
    transaction related costs incurred by LSSC.

(c) The pro forma adjustment represents the purchase of in-process R&D. This
    item has been excluded from the pro forma results of operations as it is 
    not expected to have a continuing impact on INTERLINQ's results of 
    operations. Purchase of in-process R&D represents a one-time charge 
    incurred by the Company upon acquisition of LSSC. The Company believes 
    that the technology obtained in this acquisition requires significant 
    enhancements so that it may be successfully integrated with the existing 
    MortgageWare products and so that it may successfully compete in the 
    Enterprise Application Integration market, and has no future alternative 
    uses. As such, $1,349,616 of the purchase price was recorded as 
    in-process R&D and expensed on the date of acquisition.

(d) The pro forma adjustment represents an addition to operating expenses of 
    $847,590 for the amortization of goodwill and other intangible assets.  
    Goodwill and other intangible assets acquired totaled $3,198,021 and are 
    being amortized over their estimated useful lives of three to four years.

(e) The pro forma adjustment reflects the tax benefit of losses incurred by 
    LSSC offset by additional tax expense associated with the pro forma 
    adjustments for the period presented.  

(f) Pro forma basic and diluted net income per share is computed by dividing 
    the pro forma net income by the pro forma weighted average number of 
    common shares outstanding and the weighted average common and common 
    equivalent shares outstanding, respectively.  

    The following table reconciles shares used to compute historical basic and
    diluted net loss per share to shares used to compute pro forma basic and 
    diluted net income per share (rounded):

<TABLE>
<S>                                                        <C>      
             Shares used to compute historical basic
               and diluted net loss per share              5,213,000

             Impact of shares issued in acquisition -
               assumed outstanding from July 1, 1997         233,000

                                                           ---------
             Shares used to compute pro forma basic
               net income per share                        5,446,000

             Impact of INTERLINQ common equivalent
               shares outstanding                            163,000

                                                           ---------
             Shares used to compute pro forma diluted
               net income per share                        5,609,000
</TABLE>



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