<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary information extracted from the Quintel
Entertainment, Inc and Subsidiaries Consolidated Financial Statement as
presented in the Company's Form 10Q for the quarter ended May 31, 1998 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<RESTATED>
       
<S>                             <C>                              <C>
<PERIOD-TYPE>                   6-MOS                            3-MOS
<FISCAL-YEAR-END>                          NOV-30-1997                      NOV-30-1997
<PERIOD-START>                             DEC-01-1997                      MAR-01-1998
<PERIOD-END>                               MAY-31-1998                      MAY-31-1998
<CASH>                                       6,872,054                        6,872,054
<SECURITIES>                                18,564,878                       18,564,878
<RECEIVABLES>                               29,684,452                       29,684,452
<ALLOWANCES>                                         0                                0
<INVENTORY>                                          0                                0
<CURRENT-ASSETS>                            74,224,929                       74,224,929
<PP&E>                                       1,693,052                        1,693,052
<DEPRECIATION>                                 309,085                          309,085
<TOTAL-ASSETS>                              75,608,896                       75,608,896
<CURRENT-LIABILITIES>                       31,887,492                       31,887,492
<BONDS>                                              0                                0
<PREFERRED-MANDATORY>                                0                                0
<PREFERRED>                                          0                                0
<COMMON>                                        18,649                           18,649
<OTHER-SE>                                  43,702,755                       43,702,755
<TOTAL-LIABILITY-AND-EQUITY>                75,608,896                       75,608,896
<SALES>                                     57,895,589                       21,259,988
<TOTAL-REVENUES>                            57,895,589                       21,259,988
<CGS>                                       46,016,387                       19,878,813
<TOTAL-COSTS>                               46,016,387                       19,878,813
<OTHER-EXPENSES>                             8,860,133                        3,884,520
<LOSS-PROVISION>                                     0                                0
<INTEREST-EXPENSE>                              72,909                           42,462
<INCOME-PRETAX>                           (14,357,822)                     (20,505,128)
<INCOME-TAX>                               (2,535,892)                      (4,994,814)
<INCOME-CONTINUING>                       (15,495,366)                     (21,018,780)
<DISCONTINUED>                                       0                                0
<EXTRAORDINARY>                                      0                                0
<CHANGES>                                            0                                0
<NET-INCOME>                              (11,821,930)                     (15,510,314)
<EPS-PRIMARY>                                    (.66)                            (.91)
<EPS-DILUTED>                                    (.66)                            (.91)
        





































</TABLE>