<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM (A) THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR BILLING CONCEPTS CORP. AND SUBSIDIARIES AS OF AND FOR THE SIX MONTHS ENDED MARCH 31, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH (B) FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> SEP-30-1998 <PERIOD-START> OCT-01-1998 <PERIOD-END> MAR-31-1998 <CASH> 75,997 <SECURITIES> 0 <RECEIVABLES> 37,636 <ALLOWANCES> 251 <INVENTORY> 0 <CURRENT-ASSETS> 221,489 <PP&E> 27,191 <DEPRECIATION> 8,341 <TOTAL-ASSETS> 247,041 <CURRENT-LIABILITIES> 168,860 <BONDS> 2,071 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 335 <OTHER-SE> 73,275 <TOTAL-LIABILITY-AND-EQUITY> 247,041 <SALES> 0 <TOTAL-REVENUES> 79,262 <CGS> 0 <TOTAL-COSTS> 48,086 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 137 <INCOME-PRETAX> 23,124 <INCOME-TAX> 8,903 <INCOME-CONTINUING> 14,221 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 14,221 <EPS-PRIMARY> 0.43 <EPS-DILUTED> 0.41