AVAYA INC
10-K405, EX-27, 2000-12-28
TELEPHONE & TELEGRAPH APPARATUS
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
audited consolidated balance sheet of Avaya Inc. at September 30, 2000 and the
audited consolidated statement of operations for the year ended September 30,
2000 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-30-2000
<PERIOD-START>                             OCT-01-1999
<PERIOD-END>                               SEP-30-2000
<CASH>                                             271
<SECURITIES>                                         0
<RECEIVABLES>                                    1,820
<ALLOWANCES>                                        62
<INVENTORY>                                        639
<CURRENT-ASSETS>                                 3,362
<PP&E>                                           1,745
<DEPRECIATION>                                     779
<TOTAL-ASSETS>                                   5,037
<CURRENT-LIABILITIES>                            2,589
<BONDS>                                            713
                                0
                                          0
<COMMON>                                             3
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                     5,037
<SALES>                                          7,680
<TOTAL-REVENUES>                                 7,680
<CGS>                                            3,370
<TOTAL-COSTS>                                    4,345
<OTHER-EXPENSES>                                   468
<LOSS-PROVISION>                                    36
<INTEREST-EXPENSE>                                  76
<INCOME-PRETAX>                                  (448)
<INCOME-TAX>                                      (73)
<INCOME-CONTINUING>                              (375)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (375)
<EPS-BASIC>                                     (1.39)
<EPS-DILUTED>                                   (1.39)


</TABLE>


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