<ARTICLE> 5
<LEGEND>
THE FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR
BILLING CONCEPTS CORP. AND SUBSIDIARIES AS OF AND FOR THE THREE MONTHS ENDED
MARCH 31, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS
</LEGEND>
<MULTIPLIER>   1,000

                             
<PERIOD-TYPE>                    6-MOS
<FISCAL-YEAR-END>                         SEP-30-2000
<PERIOD-END>                              MAR-31-2000
<CASH>                                         92,511
<SECURITIES>                                        0
<RECEIVABLES>                                  47,963
<ALLOWANCES>                                    3,095
<INVENTORY>                                         0
<CURRENT-ASSETS>                              162,375
<PP&E>                                         49,507
<DEPRECIATION>                                 25,088
<TOTAL-ASSETS>                                241,185
<CURRENT-LIABILITIES>                         137,877
<BONDS>                                             0
<PREFERRED-MANDATORY>                               0
<PREFERRED>                                         0
<COMMON>                                          386
<OTHER-SE>                                     99,627
<TOTAL-LIABILITY-AND-EQUITY>                  241,185
<SALES>                                         2,034
<TOTAL-REVENUES>                               75,083
<CGS>                                           1,997
<TOTAL-COSTS>                                  50,185
<OTHER-EXPENSES>                                    0
<LOSS-PROVISION>                                    0
<INTEREST-EXPENSE>                                  4
<INCOME-PRETAX>                              (19,365)
<INCOME-TAX>                                    1,832
<INCOME-CONTINUING>                          (17,533)
<DISCONTINUED>                                      0
<EXTRAORDINARY>                                     0
<CHANGES>                                           0
<NET-INCOME>                                 (17,533)
<EPS-BASIC>                                    (0.46)
<EPS-DILUTED>                                  (0.46)