<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY INFORMATION EXTRACTED FROM THE CONSOLIDATED
FINANCIAL STATEMENTS OF MEDPLUS, INC. AND SUBSIDIARIES AS OF AND FOR THE YEARS
ENDED DECEMBER 31, 1995 AND DECEMBER 31, 1996 AND FOR THE ONE MONTH TRANSITION
PERIOD ENDED JANUARY 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1
       
<S>                             <C>                     <C>                     <C>
<PERIOD-TYPE>                   YEAR                   YEAR                   1-MO
<FISCAL-YEAR-END>                          DEC-31-1995             DEC-31-1996             JAN-31-1997
<PERIOD-END>                               DEC-31-1995             DEC-31-1996             JAN-31-1997
<CASH>                                       7,364,984               2,702,007               1,106,654
<SECURITIES>                                   500,020                 300,510                 300,510
<RECEIVABLES>                                1,215,269               1,470,003               1,384,265
<ALLOWANCES>                                    50,000                  45,000                  45,000
<INVENTORY>                                    166,663                 229,624                 285,569
<CURRENT-ASSETS>                             9,669,325               5,615,204               4,128,696
<PP&E>                                         816,819               1,482,241               1,504,312
<DEPRECIATION>                                 156,810                 333,089                 328,178
<TOTAL-ASSETS>                              13,970,516              11,688,645              10,671,043
<CURRENT-LIABILITIES>                        2,217,099               1,742,569               1,315,464
<BONDS>                                              0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                          0                       0                       0
<COMMON>                                             0                       0                       0
<OTHER-SE>                                  11,623,549               9,857,993               9,264,515
<TOTAL-LIABILITY-AND-EQUITY>                13,970,516              11,688,645              10,671,043
<SALES>                                      2,856,189               2,728,514                  69,085
<TOTAL-REVENUES>                             2,965,039               3,467,592                 145,832
<CGS>                                        1,413,998               1,619,688                  92,377
<TOTAL-COSTS>                                1,530,816               2,159,843                 183,795
<OTHER-EXPENSES>                                     0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0
<INTEREST-EXPENSE>                              30,432                  23,493                   1,029
<INCOME-PRETAX>                            (2,779,847)             (3,994,243)               (582,867)
<INCOME-TAX>                                 (656,008)               (596,339)                       0
<INCOME-CONTINUING>                        (2,123,839)             (3,397,904)               (582,867)
<DISCONTINUED>                               (492,438)                 925,712                (38,894)
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                               (2,616,277)             (2,472,192)               (621,761)
<EPS-PRIMARY>                                   (0.54)                  (0.42)                  (0.11)
<EPS-DILUTED>                                   (0.54)                  (0.42)                  (0.11)
        

</TABLE>