<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
JUNE 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                6-MOS
<FISCAL-YEAR-END>                         DEC-31-1996          DEC-31-1996
<PERIOD-START>                            APR-01-1996          JAN-01-1996
<PERIOD-END>                              JUN-30-1996          JUN-30-1996
<EXCHANGE-RATE>                                     1                    1
<CASH>                                         24,141               24,141     
<SECURITIES>                                    5,000                5,000
<RECEIVABLES>                                  11,262               11,262         
<ALLOWANCES>                                      486                  486
<INVENTORY>                                         0                    0
<CURRENT-ASSETS>                               41,253               41,253
<PP&E>                                          4,179                4,179
<DEPRECIATION>                                    959                  959
<TOTAL-ASSETS>                                 45,217               45,217
<CURRENT-LIABILITIES>                           7,193                7,193 
<BONDS>                                             0                    0
<PREFERRED-MANDATORY>                               0                    0
<PREFERRED>                                        48                   48
<COMMON>                                           44                   44
<OTHER-SE>                                     37,642               37,642
<TOTAL-LIABILITY-AND-EQUITY>                   45,217               45,217
<SALES>                                             0                    0
<TOTAL-REVENUES>                               12,305               22,860
<CGS>                                               0                    0
<TOTAL-COSTS>                                   5,957               11,094
<OTHER-EXPENSES>                                3,070                5,925
<LOSS-PROVISION>                                   39                  116
<INTEREST-EXPENSE>                                  5                   11
<INCOME-PRETAX>                                 3,234                5,714
<INCOME-TAX>                                      597                1,037
<INCOME-CONTINUING>                             2,562  <F1>          4,604  <F1>
<DISCONTINUED>                                      0                    0
<EXTRAORDINARY>                                     0                    0
<CHANGES>                                           0                    0
<NET-INCOME>                                    2,562                4,604
<EPS-PRIMARY>                                    0.07                 0.13
<EPS-DILUTED>                                    0.07                 0.12
<FN>
<F1> After deducting minority interest of 75 and 73, respectively
</FN>
        


</TABLE>