
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM ACC CORP.'S
FINANCIAL STATEMENTS CONTAINED IN ITS SEPTEMBER 30, 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>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               SEP-30-1996
<EXCHANGE-RATE>                                      1
<CASH>                                          23,122
<SECURITIES>                                         0
<RECEIVABLES>                                   57,216
<ALLOWANCES>                                     3,889
<INVENTORY>                                        392
<CURRENT-ASSETS>                                82,566
<PP&E>                                          98,686
<DEPRECIATION>                                  35,121
<TOTAL-ASSETS>                                 173,066
<CURRENT-LIABILITIES>                           52,323
<BONDS>                                          6,884
<PREFERRED-MANDATORY>                           11,929
<PREFERRED>                                          0
<COMMON>                                           247
<OTHER-SE>                                      96,217
<TOTAL-LIABILITY-AND-EQUITY>                   173,066
<SALES>                                        206,362
<TOTAL-REVENUES>                               224,227
<CGS>                                          143,803
<TOTAL-COSTS>                                   58,977
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 3,901
<INTEREST-EXPENSE>                               3,908
<INCOME-PRETAX>                                  6,812
<INCOME-TAX>                                     1,396
<INCOME-CONTINUING>                              4,517
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     4,517
<EPS-PRIMARY>                                     0.13
<EPS-DILUTED>                                        0
        

</TABLE>
