<ARTICLE> 5 <LEGEND> INTER-TEL, INCORPORATED AND SUBSIDIARIES FINANCIAL DATA SCHEDULE (EXHIBIT 27.1) THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE INTER-TEL, INCORPORATED AND SUBSIDIARIES FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 1995 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS </LEGEND> <MULTIPLIER> 1,000 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1995 <PERIOD-START> JAN-01-1995 <PERIOD-END> SEP-30-1995 <EXCHANGE-RATE> 1 <CASH> 38452 <SECURITIES> 0 <RECEIVABLES> 25175 <ALLOWANCES> 1592 <INVENTORY> 20711 <CURRENT-ASSETS> 90022 <PP&E> 22491 <DEPRECIATION> 12282 <TOTAL-ASSETS> 109091 <CURRENT-LIABILITIES> 18955 <BONDS> 0 <COMMON> 58567 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> (230) <TOTAL-LIABILITY-AND-EQUITY> 109091 <SALES> 108654 <TOTAL-REVENUES> 108654 <CGS> 63936 <TOTAL-COSTS> 63936 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 91 <INCOME-PRETAX> 8991 <INCOME-TAX> 3414 <INCOME-CONTINUING> 5577 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 5577 <EPS-PRIMARY> .48 <EPS-DILUTED> .48