SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                             ----------------------

                                SCHEDULE TO - C
           TENDER OFFER STATEMENT UNDER SECTION 14(d)(1) OR 13(e)(1)
                     of the Securities Exchange Act of 1934

                             ----------------------

                         ELITE INFORMATION GROUP, INC.
                         -----------------------------
                           (Name of Subject Company)


                             GULF ACQUISITION CORP.
                            THE THOMSON CORPORATION
                      ------------------------------------
                      (Names of Filing Persons (Offerors))


                    Common Stock, Par Value $0.01 Per Share
                    ---------------------------------------
                         (Title of Class of Securities)

                                   28659M106
                     -------------------------------------
                     (CUSIP Number of Class of Securities)


                             ----------------------

                           EDWARD A. FRIEDLAND, ESQ.
                            THE THOMSON CORPORATION
                               ONE STATION PLACE
                          STAMFORD, CONNECTICUT 06902
                           TELEPHONE: (203) 969-8700
      --------------------------------------------------------------------
      (Name, Address and Telephone Number of Persons Authorized to Receive
            Notices and Communications on Behalf of filing persons)

                             ----------------------

                                    COPY TO:
                             PETER A. ROONEY, ESQ.
                              SHEARMAN & STERLING
                              599 LEXINGTON AVENUE
                            NEW YORK, NEW YORK 10022
                           TELEPHONE: (212) 848-4000



                           CALCULATION OF FILING FEE
==============================================================================
        Transaction Valuation         |          Amount of Filing Fee
- --------------------------------------|---------------------------------------
                                      |
- --------------------------------------|---------------------------------------
           Not Applicable             |             Not Applicable
==============================================================================

- -         Check the box if any part of the fee is offset as provided by
    Rule 0-11(a)(2) and identify the filing with which the offsetting fee was
    previously paid. Identify the previous filing by registration statement
    number, or the Form or Schedule and the date of its filing.


Amount Previously Paid: None                 Filing Party: Not applicable

Form or Registration No.: Not applicable     Date Filed: Not applicable

|X| Check the box if the filing relates solely to preliminary communications
    made before the commencement of a tender offer.

Check the appropriate boxes to designate any transactions to which the statement
relates:

|X| third-party tender offer subject to Rule 14d-1.

- -   issuer tender offer subject to Rule 13e-4.

- -   going-private transaction subject to Rule 13e-3.

- -   amendment to Schedule 13D under Rule 13d-2.

Check the following box if the filing is a final amendment reporting the results
of the tender offer: |_|

                                  EXHIBIT INDEX

Exhibit Exhibit Name 99.3 Communication by The Thomson Corporation to customers of The Thomson Corporation.

                                                                    Exhibit 99.3


April 10, 2003
Dear Valued Customer,

Last week, we announced that The Thomson Corporation -- parent company to West
and ProLaw -- has agreed to acquire Elite Information Group, Inc. We are truly
excited about this acquisition, and the unique opportunity we will have to even
better serve your needs.

In the days following last week's announcement, we talked with many of you about
the immediate impact and long-term potential of the acquisition. We're
encouraged by what we heard from you, and want you to know that your input will
be key to guiding our plans moving forward. Moreover, we recognize that you have
made a significant investment of time, money and manpower in installing Elite or
ProLaw products (or both), and this raises an important question: What should
you expect from this transaction?

The simple answer is that we are committed to using our collective strength to
give you a competitive edge. We will continue to invest in Elite products and
ProLaw products to develop the features and functionality that can best support
your practice. Similarly, we'll strive to provide the high-quality service and
support you have come to expect. We will continue to support third-party
products in your enterprise as we have in the past. And the teams that have made
each of these companies a valued partner -- from sales and service
representatives to senior managers and executives -- will stay in place.

Moving forward, we intend to build on the unique and complementary strengths of
Elite and ProLaw products to deliver even more powerful solutions for you. Key
to this effort: We are planning to align our software operations into a new
division within West that will let us best leverage our collective expertise.
This division, led by Elite Chairman and CEO Chris Poole with ProLaw CEO Bill
Bice in a key strategic role, will create the future products that deliver on
the true potential of next-generation integrated information solutions -- and
support your practice even more effectively.

Thank you for your years of support. Along with our colleagues at Elite, ProLaw
and West, we look forward to continuing to serve you in the years ahead.
Sincerely,

      /s/ Mike Wilens          /s/ Chris Poole              /s/ Bill Bice
        Mike Wilens               Chris Poole                  Bill Bice
      President, West       Chairman and CEO, Elite       CEO, ProLaw Software


This document is for informational purposes only. It does not constitute an
offer to purchase Elite shares or a solicitation/recommendation statement under
the rules and regulations of the Securities and Exchange Commission. At the time
Thomson commences the offer, Thomson will file with the Securities and Exchange
Commission a Tender Offer Statement on Schedule TO and Elite will file a
solicitation/recommendation statement on Schedule 14D-9. These documents will
contain important information and security holders of Elite are advised to
carefully read these documents (when they become available) before making any
decision with respect to the tender offer. These documents will be provided to
Elite security holders at no charge and, when filed with the Securities and
Exchange Commission, may be obtained free of charge at www.sec.gov.