<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM PROFIT AND
LOSS STATEMENT AND BALANCE SHEET OF LONG DISTANCE DIRECT HOLDINGS, INC. AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH LONG DISTANCE HOLDINGS, INC. FORM
10QSB.
</LEGEND>
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<EXCHANGE-RATE>                                      1
<CASH>                                       1,673,493
<SECURITIES>                                         0
<RECEIVABLES>                                2,835,550
<ALLOWANCES>                                   357,602
<INVENTORY>                                          0
<CURRENT-ASSETS>                             4,989,370
<PP&E>                                         616,392
<DEPRECIATION>                                 222,771
<TOTAL-ASSETS>                               5,726,736
<CURRENT-LIABILITIES>                        3,128,384
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         8,070
<OTHER-SE>                                   2,590,282
<TOTAL-LIABILITY-AND-EQUITY>                 5,726,736
<SALES>                                      2,095,998
<TOTAL-REVENUES>                             2,095,998
<CGS>                                        1,542,722
<TOTAL-COSTS>                                   71,819
<OTHER-EXPENSES>                               868,492
<LOSS-PROVISION>                                58,311
<INTEREST-EXPENSE>                               1,164
<INCOME-PRETAX>                              (446,510)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (446,510)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (446,510)
<EPS-PRIMARY>                                    (.09)
<EPS-DILUTED>                                        0