<ARTICLE> 5
<CIK> 0001051285
<NAME> PRECEPT BUSINESS SERVICES, INC.
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JUN-30-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               MAR-31-1999
<CASH>                                         510,476
<SECURITIES>                                         0
<RECEIVABLES>                               22,752,049<F1>
<ALLOWANCES>                                 1,395,000
<INVENTORY>                                  5,597,938
<CURRENT-ASSETS>                            32,609,371
<PP&E>                                       7,530,651
<DEPRECIATION>                                 933,174
<TOTAL-ASSETS>                              80,877,234
<CURRENT-LIABILITIES>                       26,330,035
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        86,217
<OTHER-SE>                                  24,784,102<F2>
<TOTAL-LIABILITY-AND-EQUITY>                80,877,234
<SALES>                                     42,211,491
<TOTAL-REVENUES>                            42,211,491
<CGS>                                       27,482,917
<TOTAL-COSTS>                               54,714,252
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             664,900
<INCOME-PRETAX>                           (13,167,661)
<INCOME-TAX>                               (2,768,278)
<INCOME-CONTINUING>                       (10,399,383)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                              (10,399,383)
<EPS-PRIMARY>                                   (1.22)
<EPS-DILUTED>                                   (1.20)
<FN>
<F1>AMOUNT REPRESENTS NET ACCOUNTS RECEIVABLE.
<F2>AMOUNT INCLUDES ADDITIONAL PAID-IN CAPITAL, RETAINED EARNINGS, AND TREASURY
STOCK.
</FN>