<ARTICLE> 5 <LEGEND> INTER-TEL, INCORPORATED AND SUBSIDIARIES FINANCIAL DATA SCHEDULE (EXHIBIT 27). THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE INTER-TEL, INCORPORATED AND SUBSIDIARIES FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED SEPTEMBER, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS </LEGEND> <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-START> JAN-01-1998 <PERIOD-END> SEP-30-1998 <EXCHANGE-RATE> 1 <CASH> 54,842 <SECURITIES> 0 <RECEIVABLES> 41,510 <ALLOWANCES> 4,351 <INVENTORY> 21,149 <CURRENT-ASSETS> 132,451 <PP&E> 51,235 <DEPRECIATION> 24,032 <TOTAL-ASSETS> 184,775 <CURRENT-LIABILITIES> 35,886 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 102,560 <OTHER-SE> 33,464 <TOTAL-LIABILITY-AND-EQUITY> 136,024 <SALES> 202,235 <TOTAL-REVENUES> 202,235 <CGS> 103,613 <TOTAL-COSTS> 103,613 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 58 <INCOME-PRETAX> 3,345 <INCOME-TAX> 1,744 <INCOME-CONTINUING> 1,601 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,601 <EPS-PRIMARY> 0.06 <EPS-DILUTED> 0.06