<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
                                                                    Exhibit 27.2

THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BROOKTROUT
TECHNOLOGY, INC.'S CONDENSED CONSOLIDATED BALANCE SHEET AND STATEMENTS OF INCOME
FOR THE PERIOD ENDED DECEMBER 31, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH BROOKTRUST TECHNOLOGY, INC.'S 10-K FOR THE PERIOD ENDED
DECEMBER 31, 1996.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
       
<S>                             <C>                      <C>                      <C>                       <C>
<PERIOD-TYPE>                   12-MOS                   3-MOS                    3-MOS                     3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996              DEC-31-1996              DEC-31-1996               DEC-31-1996
<PERIOD-START>                             JAN-01-1996              JAN-01-1996              APR-01-1996               JUL-01-1996
<PERIOD-END>                               DEC-31-1996              MAR-31-1996              JUN-30-1996               SEP-30-1996
<CASH>                                          30,738                   14,794                   16,683                    28,060
<SECURITIES>                                     8,976                    7,585                    7,262                     7,261
<RECEIVABLES>                                    7,107                    5,718                    6,599                     7,374
<ALLOWANCES>                                       524                      504                      483                       497
<INVENTORY>                                      5,504                    4,346                    5,836                     5,272
<CURRENT-ASSETS>                                53,950                   33,421                   36,886                    48,623
<PP&E>                                           5,298                    3,695                    4,030                     4,537
<DEPRECIATION>                                   1,438                      951                    1,059                     1,239
<TOTAL-ASSETS>                                  58,366                   36,739                   40,453                    52,482
<CURRENT-LIABILITIES>                           10,542                    8,902                   11,963                    10,714
<BONDS>                                              0                        0                        0                         0
<PREFERRED-MANDATORY>                                0                        0                        0                         0
<PREFERRED>                                          0                        0                        0                         0
<COMMON>                                           107                       97                       98                       105
<OTHER-SE>                                           0                        0                        0                         0
<TOTAL-LIABILITY-AND-EQUITY>                    58,366                   36,739                   40,453                    52,482
<SALES>                                         58,827                   11,300                   13,445                    15,874
<TOTAL-REVENUES>                                58,827                   11,300                   13,445                    15,874
<CGS>                                           26,059                    5,097                    5,708                     7,148
<TOTAL-COSTS>                                   26,059                    5,097                    5,708                     7,148
<OTHER-EXPENSES>                                22,077                    2,984                    4,490                     5,357
<LOSS-PROVISION>                                     0                        0                        0                         0
<INTEREST-EXPENSE>                                   0                        0                        0                         0
<INCOME-PRETAX>                                 11,973                    1,926                    1,801                     3,697
<INCOME-TAX>                                     5,108                      760                    1,107                     1,479
<INCOME-CONTINUING>                              6,865                    1,166                      694                     2,218
<DISCONTINUED>                                       0                        0                        0                         0
<EXTRAORDINARY>                                      0                        0                        0                         0
<CHANGES>                                            0                        0                        0                         0
<NET-INCOME>                                     6,865                    1,166                      694                     2,218
<EPS-PRIMARY>                                      .69                      .12                      .07                       .22
<EPS-DILUTED>                                      .63                      .11                      .07                       .20
        

</TABLE>