<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE AUDITED
CONSOLIDATED BALANCE SHEETS OF HORIZON PCS, INC. AS OF DECEMBER 31, 1999 AND
THE RELATED AUDITED STATEMENTS OF OPERATIONS FOR THE YEAR ENDED DECEMBER 31,
1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1999
<PERIOD-START> JAN-01-1999
<PERIOD-END> DEC-31-1999
<CASH> 146,806
<SECURITIES> 0
<RECEIVABLES> 897,286
<ALLOWANCES> 370,700
<INVENTORY> 2,137,337
<CURRENT-ASSETS> 5,487,167
<PP&E> 27,954,475
<DEPRECIATION> (5,060,242)
<TOTAL-ASSETS> 32,878,756
<CURRENT-LIABILITIES> 9,628,833
<BONDS> 0
0
0
<COMMON> 5,381
<OTHER-SE> (2,168,670)
<TOTAL-LIABILITY-AND-EQUITY> 32,878,756
<SALES> 4,503,240
<TOTAL-REVENUES> 4,503,240
<CGS> 9,741,270
<TOTAL-COSTS> 20,639,349
<OTHER-EXPENSES> (1,440,139)
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 1,529,157
<INCOME-PRETAX> (16,225,127)
<INCOME-TAX> (5,275,125)
<INCOME-CONTINUING> (10,950,002)
<DISCONTINUED> 282,331
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (10,667,671)
<EPS-BASIC> (0.20)
<EPS-DILUTED> (0.20)
</TABLE>