Exhibit 99(b)


                      ADVANCED COMMUNICATION SYSTEMS, INC.
                   UNAUDITED PRO FORMA CONDENSED CONSOLIDATED
                              FINANCIAL STATEMENTS


                              BASIS OF PRESENTATION

The accompanying unaudited pro forma condensed consolidated financial statements
give effect to the acquisition of Advanced Management  Incorporated  ("AMI"), as
described below.

Effective  January 31,  1998,  Advanced  Communication  Systems,  Inc.  ("ACS"),
acquired  all of the  outstanding  common  stock of AMI in  exchange  for  $19.5
million in cash.  The  acquisition  has been  accounted  for as a purchase,  and
accordingly,  the total  purchase  price has been  allocated  among the acquired
assets in accordance with the provisions of Accounting  Principles Board Opinion
No. 16. The excess of the  purchase  price over the net fair market value of the
assets acquired is being classified as intangible assets, including goodwill and
customer  relationship,  which will be amortized over their useful lives ranging
from 16 to 40 years.  Prior to this,  the Company had acquired RF  Microsystems,
Inc.("RFM")  in August 1997 and  Integrated  Systems  Control,  Inc.  ("ISC") in
November 1997.

The unaudited pro forma condensed  consolidated balance sheet as of December 31,
1997, has been prepared to reflect the  acquisition of AMI as if it had occurred
on December 31, 1997, by combining the  consolidated  balance sheet of ACS as of
December 31, 1997,  with the balance  sheet of AMI as of December 31, 1997.  The
unaudited pro forma condensed  consolidated statement of operations for the year
ended September 30, 1997,  with  appropriate  adjustments,  has been prepared by
combining the  consolidated  statement of operations of ACS for the period ended
September  30, 1997,  with the  historical  results of operations of RFM for the
nine months ended June 30, 1997, the audited  statement of income of ISC for the
twelve months ended September  30,1997,  and with the statement of operations of
AMI for the twelve months ended  December 31, 1997, to reflect the  acquisitions
of AMI,  ISC and RFM as if they had  occurred  at the  beginning  of the  period
presented.   The  unaudited  pro  forma  condensed   consolidated  statement  of
operations  for  the  six  months  ended  March  31,  1998,   with   appropriate
adjustments,  has been  prepared by  combining  the  consolidated  statement  of
operations of ACS for the six months ended March 31, 1998,  with the  historical
pre-acquisition  results  of  operations  of AMI for the four  months  beginning
October 1, 1997 through  January 31, 1998, to reflect the  acquisition of AMI as
if it had occurred at the beginning of the period presented.

The unaudited pro forma condensed  consolidated  financial  statements have been
prepared  by the ACS's  management  and should be read in  conjunction  with the
historical  financial  statements of ACS and AMI and the related notes  thereto.
The unaudited pro forma condensed consolidated  statements of operations are not
necessarily  indicative  of the  results of  operations  that may have  actually
occurred had the acquisition  occurred on the dates specified,  or of the future
results of the  combined  companies.  The pro forma  adjustments  are based upon
available  information  and  certain  adjustments  that  the  management  of ACS
believes are  reasonable.  In the opinion of ACS's  management,  all adjustments
have been made that are  necessary  to present  fairly the  unaudited  pro forma
condensed consolidated financial statements.





                      ADVANCED COMMUNICATION SYSTEMS, INC.

                 PRO FORMA CONDENSED CONSOLIDATED BALANCE SHEET
                                DECEMBER 31, 1997
                                 (in thousands)
                                   (Unaudited)


                                                ACS         AMI         Pro Forma   Pro Forma
                                             Historical  Historical(1) Adjustments   Combined
                                             ----------  ----------    ----------   ----------

                                     ASSETS
                                                                            
Current assets:
Cash and cash equivalents ..................   $    251   $    813   $   --         $  1,064
Contract receivables .......................     22,713      5,016       --           27,729
Other receivables ..........................        151       --         --              151
Income taxes receivable ....................        309       --         --              309
Inventories ................................        614       --         --              614
Prepaid expenses ...........................        349        182       --              531
                                                --------   --------    --------     --------
   Total current assets ....................     24,387      6,011       --           30,398
                                                --------   --------    --------     --------
Property and equipment, net ................      4,792         98       --            4,890
Other assets:
Other related party receivables ............        118       --         --              118
Investments-available for sale .............       --        6,175     (6,175)          --
Software development costs, net ............      1,155       --         --            1,155
Goodwill, net ..............................      2,839       --       15,194 (3)     18,033
Long-term deferred tax asset ...............        147       --         --              147
Other assets ...............................        201         20       --              221
                                                --------   --------    --------     --------
   Total other assets ......................      4,460      6,195      9,019         19,674
                                                --------   --------    --------     --------
      Total assets .........................   $ 33,639   $ 12,304   $  9,019       $ 54,962
                                                ========   ========    ========     ========


                      LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Current portion of long-term debt ..........   $  1,964    $  --     $   --         $  1,964
Accounts payable ...........................      2,137        486       --            2,623
Accrued expenses ...........................      7,827        837        400(4)       9,064
Billings in excess of revenue ..............        243       --         --              243
Contract contingency allowance .............       --          100       --              100
                                                --------   --------    --------     --------
    Total current liabilities ..............     12,171      1,423        400         13,994
Long-term debt .............................      2,512       --       19,500(4)      22,012
Deferred income taxes ......................      1,141       --         --            1,141
                                                --------   --------    --------     --------
    Total liabilities ......................     15,824      1,423     19,900         37,147
                                                                       (6,175)(2)
Total stockholders' equity .................     17,815     10,881     (4,706)(5)     17,815
                                                --------   --------    --------     --------
   Total liabilities and stockholders'
     equity ................................   $ 33,639    $ 12,304  $  9,019       $ 54,962
                                                ========   ========    ========     ========




    The accompanying notes are an integral part of these unaudited pro forma
                  condensed consolidated financial statements.
                                                      

                                                      
                                                      
                      ADVANCED COMMUNICATION SYSTEMS, INC.
               NOTES TO UNAUDITED PRO FORMA CONDENSED CONSOLIDATED
                                  BALANCE SHEET
                                DECEMBER 31, 1997



(1) Information  obtained  from the December 31, 1997 audited  balance sheet of
AMI.

(2) Reflects  assets  distributed  to  the  stockholder  of  AMI  prior  to the
acquisition.

(3) Reflects  intangible assets,  including goodwill and customer  relationship,
originating  from  the  purchase  of all of the  outstanding  stock  of AMI  and
represents the allocation of the excess purchase price using the purchase method
of accounting for the  transaction  after  adjusting the assets acquired and the
liabilities assumed to their respective fair market values.

(4) Reflects  the  borrowings  under a bank line of credit  facility to fund the
acquisition  and  represents the cash  consideration  paid for AMI. In addition,
$400,000  of  incremental  costs,   primarily  investment  banking,   legal  and
accounting fees, were incurred directly related to the acquisition and are shown
as a pro forma adjustment to accrued expenses and the purchase price.

(5) Eliminates the equity of AMI upon consolidation with ACS.






                      ADVANCED COMMUNICATION SYSTEMS, INC.

            PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS
                          YEAR ENDED SEPTEMBER 30, 1997
                      (in thousands, except per share data)
                                   (Unaudited)


                                                                                                                
                                                                                        Pro Forma      Pro Forma
                                           Company (1)   RFM (2)    ISC (3)   AMI(4)  Adjustments (5)   Combined
                                          -----------   -------    -------   -------  --------------    --------
                                                                                      
Revenues.................................   $52,194      $4,614    $12,180   $23,165     (3,533) (6)    $88,620
 
Direct Costs.............................    37,687       3,237      6,505    14,794     (1,898) (6)     60,325

Indirect, general and
  administrative expenses................    11,128       1,150      4,975     4,720       (521) (7)     21,452
   
Write-off of acquired
  in-process R & D costs.................     1,910         -            -       -        (1,910)(8)         -
                                            --------    --------   --------  --------    --------       --------
Income from operations...................     1,469         227        700     3,651         796          6,843

Interest expense.........................      (136)        -         (218)       (1)     (1,692)(9)     (2,047)

Other income, net........................       153         -            -     1,219      (1,219)(10)       153
                                            --------    --------   --------  --------    --------       --------
Income before taxes......................     1,486         227        482     4,869      (2,115)         4,949

Pro forma tax provision (benefit)........       571          92        183     1,850        (813)(11)     1,883
                                            --------    --------   --------  --------    --------       --------

Pro forma net income.....................      $915        $135       $299    $3,019     ($1,302)        $3,066
                                            ========    ========   ========  ========    ========       ========

Pro forma net income per share - basic...     $0.20                                                       $0.59

Pro forma net income per share - diluted.     $0.19                                                       $0.58

Pro forma weighted average shares
  outstanding - basic....................     4,682                                          475 (12)     5,157

Pro forma weighted average shares 
  outstanding - diluted..................     4,767                                          475 (12)     5,242



 The accompanying notes are an integral part of these unaudited pro forma
                  condensed consolidated financial statements.






                      ADVANCED COMMUNICATION SYSTEMS, INC.
               NOTES TO UNAUDITED PRO FORMA CONDENSED CONSOLIDATED
                             STATEMENT OF OPERATIONS
                      FOR THE YEAR ENDED SEPTEMBER 30, 1997


(1) Represents the historical results of operations of the Company.

(2) Represents  the historical  results of operations of RFM for the nine months
ended June 30, 1997.

(3) Represents the  historical  results of operations,  derived from the audited
statement of income of ISC for the twelve months ended September 30, 1997.

(4) Represents the  historical  results of operations,  derived from the audited
statement of income of AMI for the year ended December 31, 1997.

(5)  Gives  effect  to the  acquisition  of  AMI,  ISC  and  RFM  assuming  such
transactions  had  occurred on October 1, 1996 and the  exclusion  of a one-time
charge reflecting the write-off of acquired  in-process research and development
costs in connection with the acquisition of RFM totaling $1.9 million.

(6)  Elimination of  intercompany  transactions  between the Company and RFM and
ISC.

(7) Reflects (a)  elimination of intercompany  transactions  between the Company
and RFM and ISC of  $1,438,000,  (b)  increase  in  amortization  of  intangible
assets, principally goodwill,  totaling $552,000 resulting from the acquisitions
of AMI, ISC and RFM and (c) an increase in indirect  expenses  totaling $365,000
relating to additional  compensation of $65,000  payable  pursuant to employment
contracts  with key  employees  and  corporate  allocation  of $300,000 of costs
previously billable under cost-plus contracts which are no longer billable under
time-and-materials contracts.

(8) Reflects the reversal of the write-off of acquired  in-process  research and
development costs.

(9) Represents the increase in interest  expense due to the borrowings under the
credit facility used for the acquisition of AMI.

(10)  Represents the  elimination of interest and investment  income relating to
assets distributed to the stockholder of AMI prior to the AMI acquisition.

(11) Represents the tax effect of the pro forma adjustments.

(12) Reflects the issuance of 475,000  shares of the  Company's  common stock in
exchange for all of the outstanding common stock of ISC.



                      ADVANCED COMMUNICATION SYSTEMS, INC.

            PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS
                     FOR THE SIX MONTHS ENDED MARCH 31, 1998
                      (in thousands, except per share data)
                                   (Unaudited)



                                                                          Pro Forma       Pro Forma
                                           Company (1)       AMI (2)     Adjustments(3)   Combined
                                           -----------     --------    ----------------    --------
                                                                                    
Revenues................................     $32,550         $8,085         $  -            $40,635
                                                                                     
Direct Costs............................      20,990          4,970            -             25,960
                                             
Indirect, general and
  administrative expenses...............       8,821          2,210          305 (4)         11,336
                                            --------        --------     --------           --------
Income from operations..................       2,739            905         (305)             3,339

Interest expense........................        (378)             -         (564)(5)           (942)

Other income, net.......................          15          1,065       (1,065)(6)             15
                                             --------       --------     --------           --------
Income before taxes.....................       2,376          1,970       (1,934)             2,412

Pro forma tax provision (benefit).......         879            729         (716)(7)            892
                                             --------       --------     --------           --------
       
Pro forma net income....................      $1,497         $1,241      ($1,218)            $1,520
                                             ========       ========     ========           ========

Pro forma net income per share-basic....       $0.23                                          $0.24

Pro forma net income per share-diluted..       $0.23                                          $0.23

Pro forma weighted average shares 
  outstanding-basic.....................       6,438                                          6,438

Pro forma weighted average shares 
       outstanding-diluted..............       6,558                                          6,558


    The accompanying notes are an integral part of these unaudited pro forma
                  condensed consolidated financial statements.
                                                  





                      ADVANCED COMMUNICATION SYSTEMS, INC.
               NOTES TO UNAUDITED PRO FORMA CONDENSED CONSOLIDATED
                             STATEMENT OF OPERATIONS
                     FOR THE SIX MONTHS ENDED MARCH 31, 1998


(1) Represents the historical results of the operations of the Company.

(2) Represents the historical  pre-acquisition  results of operations of AMI for
the four month period beginning October 1, 1997, through January 31, 1998.

(3) Adjustments to reflect the Company's acquisitions as if they had occurred on
October 1, 1997.

(4) Includes the  amortization  of  intangible  assets  ($181,000),  principally
goodwill,  resulting from the  acquisition  and reflects an increase in indirect
expenses  relating to  additional  compensation  ($22,000)  payable  pursuant to
employment contracts with key employees and corporate  allocation  ($102,000) of
costs,  previously  billable  under  cost-plus  contracts,  which  are no longer
billable under time-and-material contracts.

(5) Represents the increase in interest  expense due to the borrowings under the
credit facility used for the acquisition of AMI.

(6) Represents the  elimination  of interest and investment  income  relating to
assets distributed to the stockholder of AMI prior to the acquisition.

(7) Represents the tax effect of the pro forma adjustments.