<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
*****RESTATED FINANCIAL DATA SCHEDULE****
</LEGEND>

<S>                             <C>                     <C>                     <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   6-MOS                   9-MOS                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996             DEC-31-1996             DEC-31-1996            DEC-31-1996
<PERIOD-START>                             JAN-01-1996             JAN-01-1996             JAN-01-1996            JAN-01-1996
<PERIOD-END>                               MAR-31-1996             JUN-30-1996             SEP-30-1996            DEC-31-1996
<CASH>                                          25,030                  28,145                  27,751                 26,959
<SECURITIES>                                         0                       0                       0                      0
<RECEIVABLES>                                    5,068                   4,348                   5,315                  3,121
<ALLOWANCES>                                         0                       0                       0                      0
<INVENTORY>                                          0                       0                       0                      0
<CURRENT-ASSETS>                                31,662                  36,001                  35,861                 34,083
<PP&E>                                           2,059                   2,056                   2,861                  6,199
<DEPRECIATION>                                       0                       0                       0                  3,222
<TOTAL-ASSETS>                                 139,689                 184,072                 187,129                184,167
<CURRENT-LIABILITIES>                           25,248                  27,038                  27,703                 24,273
<BONDS>                                              0                       0                       0                      0
<PREFERRED-MANDATORY>                                0                       0                       0                      0
<PREFERRED>                                          0                       0                       0                      0
<COMMON>                                           100                     101                     101                    101
<OTHER-SE>                                     104,324                 106,775                 109,392                112,082
<TOTAL-LIABILITY-AND-EQUITY>                   139,689                 184,072                 187,129                184,167
<SALES>                                              0                       0                       0                141,069
<TOTAL-REVENUES>                                31,386                  66,147                 103,293                141,069
<CGS>                                                0                       0                       0                 86,633
<TOTAL-COSTS>                                   27,572                  58,012                  89,773                122,180
<OTHER-EXPENSES>                                  (10)                   (309)                   (213)                  (219)
<LOSS-PROVISION>                                     0                       0                       0                      0
<INTEREST-EXPENSE>                                  46                     480                   1,177                  1,350
<INCOME-PRETAX>                                  3,931                   8,262                  12,971                 17,758
<INCOME-TAX>                                     1,694                   3,618                   5,721                  7,866
<INCOME-CONTINUING>                              2,237                   4,644                   7,250                  9,892
<DISCONTINUED>                                       0                       0                       0                      0
<EXTRAORDINARY>                                      0                       0                       0                      0
<CHANGES>                                            0                       0                       0                      0
<NET-INCOME>                                     2,237                   4,644                   7,250                  9,892
<EPS-PRIMARY>                                      .22                     .46                     .72                    .98
<EPS-DILUTED>                                      .22                     .46                     .71                    .97


</TABLE>