<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
STATEMENTS OF OPERATIONS AND BALANCE SHEETS OF CLARK/BARDES HOLDINGS, INC. AS OF
AND FOR THE THREE MONTH ENDED MARCH 31, 1998, AS OF AND FOR THE SIX MONTHS ENDED
JUNE 30, 1998, AND AS OF AND FOR THE NINE MONTHS ENDED SEPTEMBER 1998, AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
<S>                             <C>                     <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   6-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998             DEC-31-1998             DEC-31-1998
<PERIOD-END>                               MAR-31-1998             JUN-30-1998             SEP-30-1998
<CASH>                                           4,723                   6,305                  15,924
<SECURITIES>                                         0                       0                       0
<RECEIVABLES>                                    4,113                   3,138                   3,161
<ALLOWANCES>                                        78                      78                      78
<INVENTORY>                                          0                       0                       0
<CURRENT-ASSETS>                                 8,882                   9,666                  19,149
<PP&E>                                           2,263                   2,365                   2,722
<DEPRECIATION>                                   1,593                   1,617                   1,638
<TOTAL-ASSETS>                                  33,406                  35,560                  60,885
<CURRENT-LIABILITIES>                            7,436                   9,259                  12,265
<BONDS>                                              0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                          0                       0                       0
<COMMON>                                         5,062                   5,464                      79
<OTHER-SE>                                    (10,481)                (15,851)                  23,800
<TOTAL-LIABILITY-AND-EQUITY>                    33,406                  35,560                  60,885
<SALES>                                              0                       0                       0
<TOTAL-REVENUES>                                13,754                  28,984                  46,625
<CGS>                                                0                       0                       0
<TOTAL-COSTS>                                   12,724                  27,053                  43,075
<OTHER-EXPENSES>                                     0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0
<INTEREST-EXPENSE>                                 923                   1,804                   2,567
<INCOME-PRETAX>                                    183                 (5,011)                 (3,435)
<INCOME-TAX>                                         0                       0                   (806)
<INCOME-CONTINUING>                                183                 (5,011)                 (2,446)
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                       183                 (5,011)                 (2,446)
<EPS-PRIMARY>                                     0.06                  (1.56)                  (0.66)
<EPS-DILUTED>                                     0.06                  (1.56)                  (0.66)
        

</TABLE>