<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from the financial statements of IKON Capital, Inc. and is qualified in its entirety by reference to such financial statements. </LEGEND> <CIK> 0000922255 <NAME> IKON CAPITAL INC <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-END> JUN-30-1997 <CASH> 349,000 <SECURITIES> 0 <RECEIVABLES> 1,757,351,000<F1> <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 87,209,000<F2> <DEPRECIATION> 32,971,000<F2> <TOTAL-ASSETS> 1,863,461,000 <CURRENT-LIABILITIES> 0 <BONDS> 1,501,250,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0<F3> <OTHER-SE> 253,565,000 <TOTAL-LIABILITY-AND-EQUITY> 1,863,461,000 <SALES> 0 <TOTAL-REVENUES> 153,217,000 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 44,706,000 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 59,303,000 <INCOME-PRETAX> 51,127,000 <INCOME-TAX> 20,962,000 <INCOME-CONTINUING> 30,165,000 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 30,165,000 <EPS-PRIMARY> 0<F4> <EPS-DILUTED> 0<F4> <FN> <F1> Includes net investments in leases of $1,705,253,000 and other accounts receivable. <F2>Includes leased equipment of cost - $72,779,000; accumulated depreciation - $29,751,000. <F3>Common stock, $.01 par value, 1,000 shares outstanding. Since total is less than $1,000, zero is reported. <F4>Not required as the registrant is a wholly-owned subsidiary. </FN>