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SYBASE UNCOVERS AND ACTS ON IMPROPER REVENUE RECOGNITION IN JAPANESE SUBSIDIARY
....announces postponement for one week of release of fourth
and 1997 annual results...

Sybase, Inc., today announced the postponement of its
release of final results for the fourth quarter and the year
ending 31 December 1997. In the course of completing its
audit of 1997 results, Sybase has learned of the improper
revenue recognition relating to a number of transactions by
the company's Japanese subsidiary. All of the responsible
individuals have either resigned or been released.

The impact on revenues is currently estimated to range from
$60-$65 million and will require the reversal of revenues in
the fourth quarter and the restatement of revenues for the
first three quarters of 1997. The company estimates that it
will report a loss for the fourth quarter substantially in
excess of the preliminarily estimated results announced on 2
January 1998.

"We find it highly disturbing that the actions of a few
individuals have impacted the achievements and integrity of
Sybase employees throughout the world," said Mitchell
Kertzman, chairman and CEO of Sybase. "This incident is
completely contrary to Sybase's corporate culture, and
behavior of this sort has not and will not be tolerated by
the company," he said. "We have taken immediate, aggressive
action to resolve this situation, and are committed to the
highest standards of ethics, business and accounting
conduct."

Sybase expects to complete its audit and announce final
results for the fourth quarter and year ended 31 December,
1997, on 28 January, 1998.

The company's expectations are preliminary, subject to the
company closing its books and the company's management and
independent auditors completing their customary annual audit
procedures. The estimated amounts of revenue, anticipated
date for release of final results and the potential
consequences of the foregoing matters discussed in this
announcement constitute forward looking statements. Actual
results for the company's fourth quarter and for the 1997
fiscal year could materially differ from those estimated
depending on a number of factors, including whether all
orders included in estimated revenues meet the company's
revenue recognition requirements, the adequacy of estimated
expense accruals and reserves, the adequacy of the estimated
tax provided for the fourth quarter and fiscal year
adjustments arising from the customary annual audit by
management and the company's independent auditors.
Additional factors that could cause actual events or results
to differ materially are described in the company's
Quarterly Report on Form 10-Q filed with SEC for the quarter
ended 30 September, 1997.

-ends-

Notes to editors

About Sybase

Headquartered in Emeryville, Calif., Sybase, Inc. is a
worldwide leader in distributed, open computing solutions
with record revenues in 1996 of over $1 billion. The company
provides customers and partners with software and services
to create business solutions for strategic, competitive
advantage. These high-performance, end-to-end solutions
encompass client/server, Internet and intranet transaction
processing and data mart and data warehousing applications.
The company's Adaptive Component Architecture enables rapid
design, development and deployment of distributed multi-tier
business applications. The company's product lines include
Sybase high-performance database servers, Enterprise Connect
distributed data access and connectivity products and
Powersoft enterprise development tools. The company's
Internet address is http://www.sybase.com.

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