<ARTICLE> 5 <LEGEND> THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE BALANCE SHEET OF AVTEL COMMUNICATIONS, INC. AS OF DECEMBER 31, 1996 AND THE RELATED STATEMENTS OF OPERATIONS AND CASH FLOWS FOR THE THREE MONTHS THEN ENDED AN IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1996 <PERIOD-END> DEC-31-1996 <CASH> 748651 <SECURITIES> 0 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 846009 <PP&E> 395310 <DEPRECIATION> 14547 <TOTAL-ASSETS> 1577405 <CURRENT-LIABILITIES> 631434 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 1000000 <COMMON> 7091 <OTHER-SE> 187823 <TOTAL-LIABILITY-AND-EQUITY> 1577405 <SALES> 254355 <TOTAL-REVENUES> 254355 <CGS> 86484 <TOTAL-COSTS> 86484 <OTHER-EXPENSES> 413097 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 945 <INCOME-PRETAX> (229579) <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (229716) <EPS-PRIMARY> (.04) <EPS-DILUTED> 0