<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF UNITED STATES TELECOMMUNICATIONS, INC. FOR THE NINE
MONTHS ENDED SEPTEMBER 30, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS AND NOTES THERETO.
</LEGEND>
<RESTATED>
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-1999
<PERIOD-END> SEP-30-1999
<CASH> 0
<SECURITIES> 0
<RECEIVABLES> 2,503,907
<ALLOWANCES> 1,664,487
<INVENTORY> 0
<CURRENT-ASSETS> 1,017,084
<PP&E> 671,973
<DEPRECIATION> 222,576
<TOTAL-ASSETS> 5,543,990
<CURRENT-LIABILITIES> 6,414,600
<BONDS> 0
0
1,572,951
<COMMON> 0
<OTHER-SE> (36,590,823)
<TOTAL-LIABILITY-AND-EQUITY> 5,543,990
<SALES> 15,042,829
<TOTAL-REVENUES> 15,042,829
<CGS> 5,579,939
<TOTAL-COSTS> 10,224,986
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 6,241,074
<INTEREST-EXPENSE> 196,046
<INCOME-PRETAX> (7,199,216)
<INCOME-TAX> 469,326
<INCOME-CONTINUING> (6,729,890)
<DISCONTINUED> 0
<EXTRAORDINARY> 788,921
<CHANGES> 0
<NET-INCOME> (5,940,969)
<EPS-BASIC> (0.66)
<EPS-DILUTED> (0.58)
</TABLE>