<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEETS OF AVTEL COMMUNICATIONS, INC. AND SUBSIDIARIES AS OF
MARCH 31, 1999 AND THE RELATED CONSOLIDATED STATEMENTS OF OPERATIONS FOR THE
THREE MONTHS THEN ENDED AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               MAR-31-1999
<CASH>                                             589
<SECURITIES>                                         0
<RECEIVABLES>                                    4,336
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                 7,062
<PP&E>                                           1,674
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                  14,349
<CURRENT-LIABILITIES>                           10,342
<BONDS>                                          2,188
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          1
<COMMON>                                           105
<OTHER-SE>                                         216
<TOTAL-LIABILITY-AND-EQUITY>                    14,349
<SALES>                                              0
<TOTAL-REVENUES>                                 9,322
<CGS>                                                0
<TOTAL-COSTS>                                    6,620
<OTHER-EXPENSES>                                 5,684
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  99
<INCOME-PRETAX>                                (3,066)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (3,066)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (3,066)
<EPS-BASIC>                                     (0.29)
<EPS-DILUTED>                                   (0.29)