OPINION RESEARCH CORP
10-Q, EX-27, 2000-11-14
ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT
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<TABLE> <S> <C>

<PAGE>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidated Balance Sheet as of September 30, 2000 and the related Consolidated
Statements of Income and Cash Flows for the Nine Months Ended September 30, 2000
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-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                           1,364
<SECURITIES>                                         0
<RECEIVABLES>                                   35,426
<ALLOWANCES>                                       244
<INVENTORY>                                          0
<CURRENT-ASSETS>                                38,449
<PP&E>                                           8,809
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 101,942
<CURRENT-LIABILITIES>                           22,850
<BONDS>                                         45,149
                                0
                                          0
<COMMON>                                            55
<OTHER-SE>                                      31,780
<TOTAL-LIABILITY-AND-EQUITY>                   101,942
<SALES>                                              0
<TOTAL-REVENUES>                               117,231
<CGS>                                                0
<TOTAL-COSTS>                                   77,339
<OTHER-EXPENSES>                                31,452
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               4,224
<INCOME-PRETAX>                                  4,216
<INCOME-TAX>                                     1,821
<INCOME-CONTINUING>                              2,395
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,395
<EPS-BASIC>                                       0.54
<EPS-DILUTED>                                     0.50


</TABLE>


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