
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM ACC CORP.'S
SEPTEMBER 30, 1995 FORM 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000783233
<NAME> ACC CORP.
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-START>                              JAN-1-1995
<PERIOD-END>                               SEP-30-1995
<EXCHANGE-RATE>                                      1
<CASH>                                           1,672
<SECURITIES>                                         0
<RECEIVABLES>                                   34,526
<ALLOWANCES>                                     2,659
<INVENTORY>                                        160
<CURRENT-ASSETS>                                40,902
<PP&E>                                          75,781
<DEPRECIATION>                                  24,789
<TOTAL-ASSETS>                                 113,074
<CURRENT-LIABILITIES>                           50,776
<BONDS>                                         23,445<F1>
<COMMON>                                           127
<PREFERRED-MANDATORY>                            8,997
<PREFERRED>                                          0
<OTHER-SE>                                      24,549
<TOTAL-LIABILITY-AND-EQUITY>                   113,074
<SALES>                                        119,268
<TOTAL-REVENUES>                               127,241
<CGS>                                           79,163
<TOTAL-COSTS>                                  128,913
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 2,191
<INTEREST-EXPENSE>                               3,666
<INCOME-PRETAX>                                (5,447)
<INCOME-TAX>                                       538
<INCOME-CONTINUING>                            (5,760)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (5,760)
<EPS-PRIMARY>                                   (0.77)
<EPS-DILUTED>                                        0
<FN>
<F1>Total long term debt
</FN>
        

</TABLE>
