<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE  CONTAINS  SUMMARY  FINANCIAL  INFORMATION  EXTRACTED FROM, THE 12
MONTHS ENDED OCTOBER 31, 1999, 1998 AND 1997 INCOME STATEMENTS,  AND THE OCTOBER
31, 1999, 1998 AND 1997 BALANCE SHEETS.
</LEGEND>
<RESTATED>

<S>                             <C>                     <C>                     <C>
<PERIOD-TYPE>                   YEAR                   YEAR                   YEAR
<FISCAL-YEAR-END>                          OCT-31-1999             OCT-31-1998             OCT-31-1997
<PERIOD-END>                               OCT-31-1999             OCT-31-1998             OCT-31-1997
<CASH>                                       3,424,934               1,914,001               1,442,324
<SECURITIES>                                         0                       0                       0
<RECEIVABLES>                                  336,805                 266,173                 154,236
<ALLOWANCES>                                    19,025                  10,000                  10,000
<INVENTORY>                                          0                       0                       0
<CURRENT-ASSETS>                             4,991,227               2,876,945               1,952,502
<PP&E>                                         426,643                 362,975                 652,341
<DEPRECIATION>                                 154,267                 101,236                 504,980
<TOTAL-ASSETS>                               5,459,210               3,239,557               2,176,874
<CURRENT-LIABILITIES>                        3,855,621               2,165,493               1,512,102
<BONDS>                                              0                       0                  73,189
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                          0                       0                       0
<COMMON>                                       202,863                 182,857                 132,362
<OTHER-SE>                                     755,566                 533,954                 313,129
<TOTAL-LIABILITY-AND-EQUITY>                 5,459,210               3,239,557               2,176,874
<SALES>                                      3,147,982               2,625,954               1,978,621
<TOTAL-REVENUES>                             3,147,982               2,625,954               1,978,621
<CGS>                                                0                       0                       0
<TOTAL-COSTS>                                2,901,501               2,625,924               1,714,282
<OTHER-EXPENSES>                                     0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0
<INTEREST-EXPENSE>                                   0                       0                       0
<INCOME-PRETAX>                                413,350                 375,017                 432,414
<INCOME-TAX>                                   191,738                 154,192                 169,037
<INCOME-CONTINUING>                            221,612                 220,825                 263,377
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                   221,612                 220,825                 263,377
<EPS-BASIC>                                       0.11                    0.11                    0.13
<EPS-DILUTED>                                     0.11                    0.11                    0.13


</TABLE>