<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR BILLING
INFORMATION CONCEPTS CORP. AND SUBSIDIARIES AS OF AND FOR THE THREE MONTHS ENDED
DECEMBER 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-30-1998
<PERIOD-START>                             OCT-01-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                          76,275
<SECURITIES>                                         0
<RECEIVABLES>                                   24,358
<ALLOWANCES>                                       183
<INVENTORY>                                          0
<CURRENT-ASSETS>                               194,179
<PP&E>                                          24,973
<DEPRECIATION>                                   6,989
<TOTAL-ASSETS>                                 219,115
<CURRENT-LIABILITIES>                          155,868
<BONDS>                                          2,255
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           327
<OTHER-SE>                                      58,192
<TOTAL-LIABILITY-AND-EQUITY>                   219,115
<SALES>                                              0
<TOTAL-REVENUES>                                38,248
<CGS>                                                0
<TOTAL-COSTS>                                   23,185
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  90
<INCOME-PRETAX>                                 11,143
<INCOME-TAX>                                     4,290
<INCOME-CONTINUING>                              6,853
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     6,853
<EPS-PRIMARY>                                     0.21
<EPS-DILUTED>                                     0.20