<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