AVAYA INC
10-12B/A, EX-27.2, 2000-08-09
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
unaudited combined balance sheet of Avaya Inc. at June 30, 2000 and the
unaudited combined statement of income for the nine month period ended June 30,
2000 and is qualified in its entirety by reference to such financial statements.
</LEGEND>
<MULTIPLIER>  1,000,000

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          SEP-30-2000
<PERIOD-START>                             OCT-01-1999
<PERIOD-END>                               Jun-30-2000
<CASH>                                             217
<SECURITIES>                                         0
<RECEIVABLES>                                    1,660
<ALLOWANCES>                                        72
<INVENTORY>                                        736
<CURRENT-ASSETS>                                 2,763
<PP&E>                                           1,481
<DEPRECIATION>                                     754
<TOTAL-ASSETS>                                   4,076
<CURRENT-LIABILITIES>                            1,533
<BONDS>                                              0
                                0
                                          0
<COMMON>                                             0
<OTHER-SE>                                       1,796
<TOTAL-LIABILITY-AND-EQUITY>                     4,076
<SALES>                                          5,664
<TOTAL-REVENUES>                                 5,664
<CGS>                                            2,418
<TOTAL-COSTS>                                    3,152
<OTHER-EXPENSES>                                   350
<LOSS-PROVISION>                                    43
<INTEREST-EXPENSE>                                  59
<INCOME-PRETAX>                                    277
<INCOME-TAX>                                       109
<INCOME-CONTINUING>                                168
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       168
<EPS-BASIC>                                       0.00
<EPS-DILUTED>                                     0.00


</TABLE>


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