<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM  THE
UNAUDITED  CONSOLIDATED BALANCE SHEET AS OF SEPTEMBER 30, 2000 AND THE UNAUDITED
CONSOLIDATED STATEMENT OF INCOME FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2000 OF
TALK.COM INC. AND  SUBSIDIARIES AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                         000948545
<NAME>                        TALK.COM
<MULTIPLIER>                                            1
<CURRENCY>                                     US DOLLARS

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   SEP-30-2000
<EXCHANGE-RATE>                                          1
<CASH>                                          70,436,000
<SECURITIES>                                             0
<RECEIVABLES>                                   80,311,000
<ALLOWANCES>                                    23,189,000
<INVENTORY>                                              0
<CURRENT-ASSETS>                               132,038,000
<PP&E>                                         102,046,000
<DEPRECIATION>                                  20,255,000
<TOTAL-ASSETS>                                 443,351,000
<CURRENT-LIABILITIES>                          106,310,000
<BONDS>                                                  0
                                    0
                                              0
<COMMON>                                           784,000
<OTHER-SE>                                     181,838,000
<TOTAL-LIABILITY-AND-EQUITY>                   443,351,000
<SALES>                                                  0
<TOTAL-REVENUES>                               413,071,000
<CGS>                                                    0
<TOTAL-COSTS>                                  252,703,000
<OTHER-EXPENSES>                               181,052,000
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                               3,581,000
<INCOME-PRETAX>                                (22,281,000)
<INCOME-TAX>                                             0
<INCOME-CONTINUING>                            (22,281,000)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                          0
<CHANGES>                                                0
<NET-INCOME>                                  (22,281,000)
<EPS-BASIC>                                         (0.33)
<EPS-DILUTED>                                       (0.33)



</TABLE>



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