<ARTICLE>                     5
<LEGEND>
  THIS SCHEDULE CONTAINS SUMMARY INFORMATION EXTRACTED FROM THE SEPTEMBER 30,
1997 CONSOLIDATED FINANCIAL STATEMENTS OF IAC, INC. AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                         0000947431
<NAME>                        IAC, INC.
<CURRENCY>                    US$
       
                             
<PERIOD-TYPE>                                  3-MOS
<FISCAL-YEAR-END>                              DEC-31-1997
<PERIOD-START>                                 JUL-01-1997
<PERIOD-END>                                   SEP-30-1997
<EXCHANGE-RATE>                                        1
<CASH>                                                89
<SECURITIES>                                           0
<RECEIVABLES>                                          0
<ALLOWANCES>                                           0
<INVENTORY>                                            0
<CURRENT-ASSETS>                                   2,968
<PP&E>                                                 0
<DEPRECIATION>                                         0
<TOTAL-ASSETS>                                     4,577
<CURRENT-LIABILITIES>                             17,984
<BONDS>                                                0
<PREFERRED-MANDATORY>                                  0
<PREFERRED>                                        2,500
<COMMON>                                           4,273
<OTHER-SE>                                             0
<TOTAL-LIABILITY-AND-EQUITY>                       4,577
<SALES>                                           30,244
<TOTAL-REVENUES>                                  30,244
<CGS>                                                  0
<TOTAL-COSTS>                                          0
<OTHER-EXPENSES>                                  (2,599)
<LOSS-PROVISION>                                       0
<INTEREST-EXPENSE>                                     0
<INCOME-PRETAX>                                   32,843
<INCOME-TAX>                                           0
<INCOME-CONTINUING>                                    0
<DISCONTINUED>                                         0
<EXTRAORDINARY>                                        0
<CHANGES>                                              0
<NET-INCOME>                                      32,843
<EPS-PRIMARY>                                       0.01
<EPS-DILUTED>                                       0.00