<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED FINANCIAL STATEMENTS OF EAGLE USA AIRFREIGHT, INC. FOR YEAR
ENDED SEPTEMBER 30, 1997, THE NINE MONTHS ENDED JUNE 30, 1997, THE SIX
MONTHS ENDED MARCH 31, 1997 AND THE THREE MONTHS ENDED DECEMBER 31, 1996 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM 10-K AND 10-Q REPORTS.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
<S>                             <C>                     <C>                     <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   6-MOS                   9-MOS                   12-MOS
<FISCAL-YEAR-END>                          SEP-30-1997             SEP-30-1997             SEP-30-1997             SEP-30-1997
<PERIOD-START>                             OCT-01-1996             OCT-01-1996             OCT-01-1996             OCT-01-1996
<PERIOD-END>                               DEC-31-1996             MAR-31-1997             JUN-30-1997             SEP-30-1997
<CASH>                                          21,571                  27,366                  23,899                  25,107
<SECURITIES>                                     7,362                   4,382                  10,179                   2,679
<RECEIVABLES>                                   39,195                  41,155                  42,316                  55,228
<ALLOWANCES>                                       882                     811                     924                     566
<INVENTORY>                                          0                       0                       0                       0
<CURRENT-ASSETS>                                68,776                  75,824                  80,143                  87,005
<PP&E>                                          12,961                  14,336                  15,218                  18,663
<DEPRECIATION>                                   3,003                   3,438                   3,983                   4,573
<TOTAL-ASSETS>                                  79,369                  87,375                  92,045                 106,871
<CURRENT-LIABILITIES>                           23,518                  21,439                  21,541                  26,367
<BONDS>                                              0                       0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                            18                      18                      18                      18
<OTHER-SE>                                      55,833                  65,918                  70,486                  80,486
<TOTAL-LIABILITY-AND-EQUITY>                    79,369                  87,375                  92,045                 106,871
<SALES>                                         67,586                 129,075                 200,376                 291,767
<TOTAL-REVENUES>                                67,586                 129,075                 200,376                 291,767
<CGS>                                           38,071                  72,877                 112,858                 163,616
<TOTAL-COSTS>                                   38,071                  72,877                 112,858                 163,616
<OTHER-EXPENSES>                                22,317                  44,975                  69,943                 102,452
<LOSS-PROVISION>                                     0                       0                       0                       0
<INTEREST-EXPENSE>                                   0                       0                       0                       0
<INCOME-PRETAX>                                  7,471                  12,197                  18,923                  27,392
<INCOME-TAX>                                     2,957                   4,735                   7,357                  10,594
<INCOME-CONTINUING>                              4,514                   7,462                  11,566                  16,798
<DISCONTINUED>                                       0                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0                       0
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                     4,514                   7,462                  11,566                  16,798
<EPS-PRIMARY>                                     0.26                    0.42                    0.65                    0.94
<EPS-DILUTED>                                     0.24                    0.40                    0.62                    0.90
        

</TABLE>