<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, 1997 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-31-1997          DEC-31-1997
<PERIOD-START>                         JUL-01-1997          JAN-01-1997
<PERIOD-END>                           SEP-30-1997          SEP-30-1997
<EXCHANGE-RATE>                                  1                    1
<CASH>                                      34,524               34,524     
<SECURITIES>                                22,004               22,004
<RECEIVABLES>                               29,834               29,834         
<ALLOWANCES>                                 1,760                1,760
<INVENTORY>                                      0                    0
<CURRENT-ASSETS>                            87,702               87,702
<PP&E>                                       9,492                9,492
<DEPRECIATION>                               2,313                2,313
<TOTAL-ASSETS>                              94,881               94,881
<CURRENT-LIABILITIES>                       23,063               23,063 
<BONDS>                                          0                    0
<PREFERRED-MANDATORY>                            0                    0
<PREFERRED>                                     48                   48
<COMMON>                                        93                   93
<OTHER-SE>                                  71,371               71,371
<TOTAL-LIABILITY-AND-EQUITY>                94,881               94,881
<SALES>                                          0                    0
<TOTAL-REVENUES>                            28,581               74,204
<CGS>                                            0                    0
<TOTAL-COSTS>                               12,617               33,042
<OTHER-EXPENSES>                             7,131               18,430
<LOSS-PROVISION>                               396                1,010
<INTEREST-EXPENSE>                               7                   14
<INCOME-PRETAX>                              8,430               21,708
<INCOME-TAX>                                 2,096                5,416
<INCOME-CONTINUING>                          6,284  <F1>         16,127  <F1>
<DISCONTINUED>                                   0                    0
<EXTRAORDINARY>                                  0                    0
<CHANGES>                                        0                    0
<NET-INCOME>                                 6,284               16,127
<EPS-PRIMARY>                                 0.17                 0.44
<EPS-DILUTED>                                 0.16                 0.41
<FN>
<F1> After deducting minority interest of 50 and 165, respectively
</FN>
        


</TABLE>