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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the audited
combined balance sheet of Avaya Inc. at September 30, 1999 and the audited
combined statement of income for the year ended September 30, 1999 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<MULTIPLIER> 1,000,000
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> SEP-30-1999
<PERIOD-START> OCT-01-1998
<PERIOD-END> SEP-30-1999
<CASH> 194
<SECURITIES> 0
<RECEIVABLES> 1,823
<ALLOWANCES> 58
<INVENTORY> 824
<CURRENT-ASSETS> 3,043
<PP&E> 1,380
<DEPRECIATION> 704
<TOTAL-ASSETS> 4,239
<CURRENT-LIABILITIES> 1,597
<BONDS> 5
0
0
<COMMON> 0
<OTHER-SE> 1,817
<TOTAL-LIABILITY-AND-EQUITY> 4,239
<SALES> 8,268
<TOTAL-REVENUES> 8,268
<CGS> 3,579
<TOTAL-COSTS> 4,564
<OTHER-EXPENSES> 540
<LOSS-PROVISION> 25
<INTEREST-EXPENSE> 90
<INCOME-PRETAX> 307
<INCOME-TAX> 121
<INCOME-CONTINUING> 186
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 96
<NET-INCOME> 282
<EPS-BASIC> 0.00
<EPS-DILUTED> 0.00
</TABLE>
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