DSET CORP
10-Q, EX-27, 2000-08-14
COMPUTER PROGRAMMING SERVICES
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<TABLE> <S> <C>


<ARTICLE>                       5
<LEGEND>
This schedule contains summary information extracted from the unaudited
financial statements included in the registrant's Form 10-Q for the period
ended June 30, 2000 and is qualified in its entirety by reference to such
financial statements.

</LEGEND>
<CIK>                    0001052196
<NAME>                   DSET CORPORATION
<MULTIPLIER>                                    1,000
<CURRENCY>                                U.S. DOLLAR

<S>                                       <C>
<PERIOD-TYPE>                                   6-MOS
<FISCAL-YEAR-END>                         DEC-31-2000
<PERIOD-START>                            JAN-01-2000
<PERIOD-END>                              JUN-30-2000
<EXCHANGE-RATE>                                     1
<CASH>                                         11,045
<SECURITIES>                                   34,472
<RECEIVABLES>                                  20,540
<ALLOWANCES>                                   (1,298)
<INVENTORY>                                         0
<CURRENT-ASSETS>                               69,339
<PP&E>                                          6,614
<DEPRECIATION>                                 (2,143)
<TOTAL-ASSETS>                                 83,631
<CURRENT-LIABILITIES>                          12,887
<BONDS>                                             0
                               0
                                         0
<COMMON>                                       49,561
<OTHER-SE>                                     68,787
<TOTAL-LIABILITY-AND-EQUITY>                   83,631
<SALES>                                        27,832
<TOTAL-REVENUES>                               27,832
<CGS>                                           6,486
<TOTAL-COSTS>                                  17,572
<OTHER-EXPENSES>                                    0
<LOSS-PROVISION>                                    0
<INTEREST-EXPENSE>                                 41
<INCOME-PRETAX>                                 4,659
<INCOME-TAX>                                    1,567
<INCOME-CONTINUING>                             3,092
<DISCONTINUED>                                      0
<EXTRAORDINARY>                                     0
<CHANGES>                                           0
<NET-INCOME>                                    3,092
<EPS-BASIC>                                    0.28<F1>
<EPS-DILUTED>                                    0.26<F2>
<FN>
<F1> This amount represents Basic Earnings per share in accordance with the
     requirements of Statement of Financial Accounting Standards No. 128 --
     "Earnings per share."

<F2> This amount represents Diluted Earnings per share in accordance with the
     requirements of Statement of Financial Accounting Standards No. 128 --
     "Earnings per share."
</FN>

</TABLE>


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