<ARTICLE> 5
<LEGEND>
THE RESTATED 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 SIX MONTHS ENDED
MARCH 31, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS
</LEGEND>
<MULTIPLIER>   1,000
       
                             
<PERIOD-TYPE>                    6-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-END>                               MAR-31-1999
<CASH>                                           1,426
<SECURITIES>                                         0
<RECEIVABLES>                                   15,633
<ALLOWANCES>                                       102
<INVENTORY>                                          0
<CURRENT-ASSETS>                                76,602
<PP&E>                                           7,651
<DEPRECIATION>                                   2,145
<TOTAL-ASSETS>                                 115,498
<CURRENT-LIABILITIES>                            5,366
<BONDS>                                              7
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           372
<OTHER-SE>                                     107,493
<TOTAL-LIABILITY-AND-EQUITY>                   115,498
<SALES>                                          5,009
<TOTAL-REVENUES>                                22,765
<CGS>                                            3,765
<TOTAL-COSTS>                                   11,300
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  39
<INCOME-PRETAX>                                  (281)
<INCOME-TAX>                                         4
<INCOME-CONTINUING>                              (277)
<DISCONTINUED>                                  13,132
<EXTRAORDINARY>                                      0
<CHANGES>                                            0  
<NET-INCOME>                                    12,855
<EPS-PRIMARY>                                    0.35
<EPS-DILUTED>                                    0.35