<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidated Balance Sheets at 12/31/96,(9/30/96, 6/30/96 & 3/31/96)(unaudited)
and the Consolidated Statements of Operations for the year ended 12/31/96, 
(nine months ended 9/30/96, six months ended 6/30/96 & three months ended 
3/31/96) (unaudited)and is qualified in its entirety by ref. to such financial 
statements.
</LEGEND>
<RESTATED> 
<CIK> 0000949244
<NAME> ALTERNATE POSTAL DELIVERY, INC.
<MULTIPLIER> 1,000
       
<S>                 <C>            <C>              <C>           <C>
<PERIOD-TYPE>           12-MOS         9-MOS          6-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   JAN-01-1996   JAN-01-1996
<PERIOD-END>          DEC-31-1996    SEP-30-1996   JUN-30-1996   MAR-31-1996
<CASH>                      1,858          2,228         2,658         2,945
<SECURITIES>                    0              0             0             0
<RECEIVABLES>               2,611          1,997         2,193         2,104
<ALLOWANCES>                  100             86            54            52
<INVENTORY>                     0              0             0             0
<CURRENT-ASSETS>            4,663          4,374         4,975         5,232
<PP&E>                        892            887           891           910
<DEPRECIATION>                659            627           600           572
<TOTAL-ASSETS>              6,226          6,029         6,691         7,023
<CURRENT-LIABILITIES>       2,061          1,963         2,045         1,892
<BONDS>                         0              0             0             0
<PREFERRED-MANDATORY>           0              0             0             0
<PREFERRED>                     0              0             0             0
<COMMON>                    8,386          8,386         8,386         8,386
<OTHER-SE>                 (4,556)        (4,579)       (4,144)       (4,207)
<TOTAL-LIABILITY-AND-EQUITY>6,226          6,029         6,691         7,023
<SALES>                         0              0             0             0
<TOTAL-REVENUES>           19,937         14,930        11,050         5,863
<CGS>                           0              0             0             0
<TOTAL-COSTS>              14,973         11,216         8,269         4,482
<OTHER-EXPENSES>                0              0             0             0
<LOSS-PROVISION>                0              0             0             0
<INTEREST-EXPENSE>            103             92            72            42
<INCOME-PRETAX>              (830)          (619)         (184)         (251)
<INCOME-TAX>                    6              6             6             3
<INCOME-CONTINUING>          (836)          (626)         (191)         (254)
<DISCONTINUED>                  0              0             0             0
<EXTRAORDINARY>               233              0             0             0
<CHANGES>                       0              0             0             0
<NET-INCOME>                 (604)          (626)         (191)         (254)
<EPS-PRIMARY>                (.15)          (.16)         (.05)         (.06)
<EPS-DILUTED>                (.18)          (.18)         (.05)         (.06)
        

</TABLE>