<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from the financial statements of IKON Capital, Inc. and is qualified in its entirety by reference to such financial statements. </LEGEND> <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> Sep-30-1996 <PERIOD-START> Oct-01-1995 <PERIOD-END> JUN-30-1996 <CASH> $0 <SECURITIES> 0 <RECEIVABLES> 1,287,251,000<F1> <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 52,493,000<F2> <DEPRECIATION> 17,134,000<F2> <TOTAL-ASSETS> 1,335,080,000 <CURRENT-LIABILITIES> 0 <BONDS> 1,052,900,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0<F3> <OTHER-SE> 180,799,000 <TOTAL-LIABILITY-AND-EQUITY> 1,335,080,000 <SALES> 0 <TOTAL-REVENUES> 106,832,000 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 29,631,000 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 42,677,000 <INCOME-PRETAX> 35,442,000 <INCOME-TAX> 14,531,000 <INCOME-CONTINUING> 20,911,000 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 20,911,000 <EPS-PRIMARY> 0<F4> <EPS-DILUTED> 0<F4> <FN> <F1>Includes net investments in leases of $1,249,127,000 and other accounts receivable. <F2>Includes leased equipment of: cost - $44,544,000; accumulated depreciation - $14,780,000 <F3>Common stock, $.01 par value, 1,000 shares outstanding. Since total is less than $1,000, zero is reported. <F4>Not required as the registrant is a wholly - owned subsidiary. </FN>