QUINTEL COMMUNICATIONS INC
10-Q, EX-27.1, 2000-07-17
AMUSEMENT & RECREATION SERVICES
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary information extracted from the Quintel
Communications, Inc and Subsidiaries Consolidated Financial Statement as
presented in the Company's Form 10Q for the quarter ended May 31, 2000 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          NOV-30-2000
<PERIOD-START>                             MAR-01-2000
<PERIOD-END>                               MAY-31-2000
<CASH>                                       3,830,712
<SECURITIES>                                37,685,242
<RECEIVABLES>                                6,731,144
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                            51,988,087
<PP&E>                                       1,114,825
<DEPRECIATION>                                 629,686
<TOTAL-ASSETS>                              54,208,809
<CURRENT-LIABILITIES>                       12,059,895
<BONDS>                                              0
                                0
                                          0
<COMMON>                                        15,886
<OTHER-SE>                                  42,133,028
<TOTAL-LIABILITY-AND-EQUITY>                54,208,809
<SALES>                                      7,220,864
<TOTAL-REVENUES>                             7,220,864
<CGS>                                        1,196,075
<TOTAL-COSTS>                                1,196,075
<OTHER-EXPENSES>                             2,903,128
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              3,210,748
<INCOME-TAX>                                 1,303,889
<INCOME-CONTINUING>                          1,906,859
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 1,906,859
<EPS-BASIC>                                       0.13
<EPS-DILUTED>                                     0.12


</TABLE>


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