MANAGEMENT SCIENCE AMERICA INC &lt;MSAI.O> 1ST QTR
  Shr loss 29 cts vs loss two cts
      Net loss 5,168,000 vs loss 410,000
      Revs 46.5 mln vs 29.4 mln
      Avg shrs 17.6 mln vs 17.1 mln
      NOTE: Net includes tax credits of 3,938,000 dlrs vs 394,000
  dlrs.
  

