<ARTICLE> 5
<LEGEND>
This financial data schedule contains summary financial information extracted
from the combined balance sheets of Innotrac Corporation, IELC, Inc., RenTel #1,
Inc., SellTel #1, Inc., HomeTel Systems, Inc., HomeTel Providers, Inc., RenTel
#2, LLC, SellTel #2, LLC and HomeTel Providers Partners, L.P. and the related
combined statements of operations for the year ended December 31, 1997.
</LEGEND>
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                        $553,746
<SECURITIES>                                         0
<RECEIVABLES>                               25,788,474
<ALLOWANCES>                                 5,707,245
<INVENTORY>                                  2,935,611
<CURRENT-ASSETS>                            24,329,191
<PP&E>                                      12,710,507
<DEPRECIATION>                               5,101,992
<TOTAL-ASSETS>                              32,495,243
<CURRENT-LIABILITIES>                       22,807,753
<BONDS>                                              0
<PREFERRED-MANDATORY>                          916,949
<PREFERRED>                                          0
<COMMON>                                        18,960
<OTHER-SE>                                   4,807,802
<TOTAL-LIABILITY-AND-EQUITY>                32,495,243
<SALES>                                     87,978,487
<TOTAL-REVENUES>                            87,978,487
<CGS>                                                0
<TOTAL-COSTS>                               67,986,434
<OTHER-EXPENSES>                            13,202,717
<LOSS-PROVISION>                            14,077,000
<INTEREST-EXPENSE>                           1,788,003
<INCOME-PRETAX>                              4,882,938
<INCOME-TAX>                                   (76,700)
<INCOME-CONTINUING>                          4,959,638
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 4,959,638
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0