WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>




                                                                    EXHIBIT 27.0

                       COMMERCIAL AND INDUSTRIAL COMPANIES
                           ARTICLE 5 OF REGULATION S-X

<ARTICLE>5
<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM  THE
ACCOMPANYING CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>                  1,000
       
<S>                                                         <C>
<PERIOD-TYPE>                                                     9-MOS
<FISCAL-YEAR-END>                                           DEC-31-1997
<PERIOD-START>                                              JAN-01-1997
<PERIOD-END>                                                SEP-30-1997
<CASH>                                                           20,537
<SECURITIES>                                                     17,678
<RECEIVABLES>                                                    24,035
<ALLOWANCES>                                                      1,074
<INVENTORY>                                                           0
<CURRENT-ASSETS>                                                 62,468
<PP&E>                                                           14,687
<DEPRECIATION>                                                    5,249
<TOTAL-ASSETS>                                                   77,862
<CURRENT-LIABILITIES>                                            25,691
<BONDS>                                                               0
<PREFERRED-MANDATORY>                                                 0
<PREFERRED>                                                           0
<COMMON>                                                              2
<OTHER-SE>                                                       52,169
<TOTAL-LIABILITY-AND-EQUITY>                                     77,862
<SALES>                                                          39,400
<TOTAL-REVENUES>                                                 60,680
<CGS>                                                             1,596
<TOTAL-COSTS>                                                    14,480
<OTHER-EXPENSES>                                                 42,070
<LOSS-PROVISION>                                                      0
<INTEREST-EXPENSE>                                              (1,052)
<INCOME-PRETAX>                                                   5,182
<INCOME-TAX>                                                      1,918
<INCOME-CONTINUING>                                               3,264
<DISCONTINUED>                                                        0
<EXTRAORDINARY>                                                       0
<CHANGES>                                                             0
<NET-INCOME>                                                      3,264
<EPS-PRIMARY>                                                      0.15
<EPS-DILUTED>                                                      0.15
        

</TABLE>