ON-LINE SOFTWARE <OSI> 3RD QTR FEB 28 NET
Shr primary 34 cts vs 17 cts
    Shr diluted 33 cts vs 17 cts
    Net 1,487,000 vs 686,000
    Rev 19.8 mln vs 8.8 mln
    Nine months
    Shr primary 77 cts vs 43 cts
    Shr diluted 75 cts vs 43 cts
    Net 3,240,000 vs 1,710, 000
    Rev 42.2 mln vs 25.0 mln
    NOTE: Company's full name is On-Line Software International
Inc.
    The qtr and year-to-date results include the operations,
since the end of October 1986, of a business purchase from
Martin Marietta Corp <ML>.
    In fiscal 1987 ending May 31 the company initially adopted
FASB statement number 86 and, as required, capitalized certain
software deveopment costs. During the qtr and nine months
period ended Febraury 28, 1987 the company capitalized pre-tax
amounts of 746,000 dlrs and 1,445,000 dlrs of development
costs, respectively.
 Reuter
