<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 nine-months ended September 30, 1997. </LEGEND> <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> SEP-30-1997 <CASH> $425,624 <SECURITIES> 0 <RECEIVABLES> 27,268,847 <ALLOWANCES> 5,596,008 <INVENTORY> 5,308,965 <CURRENT-ASSETS> 28,008,624 <PP&E> 13,220,002 <DEPRECIATION> 4,971,353 <TOTAL-ASSETS> 36,387,484 <CURRENT-LIABILITIES> 26,415,305 <BONDS> 0 <PREFERRED-MANDATORY> 894,402 <PREFERRED> 0 <COMMON> 18,960 <OTHER-SE> 4,902,262 <TOTAL-LIABILITY-AND-EQUITY> 4,921,222 <SALES> 67,313,499 <TOTAL-REVENUES> 67,313,499 <CGS> 0 <TOTAL-COSTS> 51,799,309 <OTHER-EXPENSES> 9,525,751 <LOSS-PROVISION> 14,226,571 <INTEREST-EXPENSE> 1,422,302 <INCOME-PRETAX> 4,567,852 <INCOME-TAX> 75,300 <INCOME-CONTINUING> 4,492,552 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4,492,552 <EPS-PRIMARY> 0 <EPS-DILUTED> 0