<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
REGISTRANT'S 10-QSB AS FOR THE QUARTER ENDED SEPTEMBER 30, 2000 AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000764867
<NAME> ITC Learning Corporation
<MULTIPLIER> 1
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> SEP-30-2000
<PERIOD-END> SEP-30-2000
<CASH> 246,819
<SECURITIES> 0
<RECEIVABLES> 1,621,498
<ALLOWANCES> (681,369)
<INVENTORY> 90,864
<CURRENT-ASSETS> 2,448,668
<PP&E> 2,761,600
<DEPRECIATION> (2,314,795)
<TOTAL-ASSETS> 9,256,509
<CURRENT-LIABILITIES> 6,129,117
<BONDS> 0
0
0
<COMMON> 396,408
<OTHER-SE> 1,639,079
<TOTAL-LIABILITY-AND-EQUITY> 9,256,509
<SALES> 823,436
<TOTAL-REVENUES> 823,436
<CGS> 835,748
<TOTAL-COSTS> 1,974,175
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 15,000
<INTEREST-EXPENSE> 228,647
<INCOME-PRETAX> (1,958,554)
<INCOME-TAX> 0
<INCOME-CONTINUING> (1,958,554)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (1,958,554)
<EPS-BASIC> (0.50)
<EPS-DILUTED> (0.50)
</TABLE>