
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM ACC CORP.'S
FINANCIAL STATEMENTS CONTAINED IN ITS MARCH 31, 1996 FORM 10-Q AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
<S>                                        <C>
<PERIOD-TYPE>                                    3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               MAR-31-1996
<EXCHANGE-RATE>                                      1
<CASH>                                           1,389
<SECURITIES>                                         0
<RECEIVABLES>                                   44,158
<ALLOWANCES>                                     2,700
<INVENTORY>                                        417
<CURRENT-ASSETS>                                47,883
<PP&E>                                          88,946
<DEPRECIATION>                                  29,376
<TOTAL-ASSETS>                                 128,750
<CURRENT-LIABILITIES>                           53,833
<BONDS>                                         31,719
<PREFERRED-MANDATORY>                            9,956
<PREFERRED>                                          0
<COMMON>                                           132
<OTHER-SE>                                      29,053
<TOTAL-LIABILITY-AND-EQUITY>                   128,750
<SALES>                                         61,538
<TOTAL-REVENUES>                                66,855
<CGS>                                           41,608
<TOTAL-COSTS>                                   22,256
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 1,212
<INTEREST-EXPENSE>                               1,524
<INCOME-PRETAX>                                  1,479
<INCOME-TAX>                                       324
<INCOME-CONTINUING>                                856
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       856
<EPS-PRIMARY>                                     0.04
<EPS-DILUTED>                                        0
        


</TABLE>
