<TABLE> <S> <C>



<ARTICLE>                     5
<LEGEND>

RESTATED FINANCIAL DATA SCHEDULE
     THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM
UNAUDITED  CONSOLIDATED  FINANCIAL  STATEMENTS  FOR THE  QUARTERLY  PERIOD ENDED
SEPTEMBER  30,  1996 AND IS  QUALIFIED  IN ITS  ENTIRETY  BY  REFERENCE  TO SUCH
FINANCIAL STATEMENTS.

</LEGEND>
<MULTIPLIER>1     
<CURRENCY>U.S.
       
<S>                                               <C>                  <C>
<PERIOD-TYPE>                                   3-MOS                9-MOS
<FISCAL-YEAR-END>                         DEC-31-1996          DEC-31-1996
<PERIOD-START>                            JUL-01-1996          JAN-01-1996
<PERIOD-END>                              SEP-30-1996          SEP-30-1996
<EXCHANGE-RATE>                                     1                    1
<CASH>                                         28,681               28,681     
<SECURITIES>                                        0                    0
<RECEIVABLES>                                  15,793               15,793         
<ALLOWANCES>                                      671                  671
<INVENTORY>                                         0                    0
<CURRENT-ASSETS>                               45,118               45,118
<PP&E>                                          5,139                5,139
<DEPRECIATION>                                  1,168                1,168
<TOTAL-ASSETS>                                 49,832               49,832
<CURRENT-LIABILITIES>                           7,910                7,910 
<BONDS>                                             0                    0
<PREFERRED-MANDATORY>                               0                    0
<PREFERRED>                                        48                   48
<COMMON>                                           45                   45
<OTHER-SE>                                     41,527               41,527
<TOTAL-LIABILITY-AND-EQUITY>                   49,832               49,832
<SALES>                                             0                    0
<TOTAL-REVENUES>                               14,747               37,607
<CGS>                                               0                    0
<TOTAL-COSTS>                                   6,992               18,086
<OTHER-EXPENSES>                                3,334                9,259
<LOSS-PROVISION>                                  185                  301
<INTEREST-EXPENSE>                                  3                   14
<INCOME-PRETAX>                                 4,233                9,947
<INCOME-TAX>                                      910                1,947
<INCOME-CONTINUING>                             3,311  <F1>          7,915  <F1>
<DISCONTINUED>                                      0                    0
<EXTRAORDINARY>                                     0                    0
<CHANGES>                                           0                    0
<NET-INCOME>                                    3,311                7,915
<EPS-PRIMARY>                                    0.09                 0.22
<EPS-DILUTED>                                    0.09                 0.21
<FN>
<F1> After deducting minority interest of 12 and 85, respectively
</FN>
        


</TABLE>