information transmitted by telephone, microwaves, and so on, that may be accessed with a decoding device (called a MODEM) and displayed on a monitor or as a printout. A data base for accountants may consist of information such as tax laws and regulations, accounting practices and footnote references, industry data, financial information on companies, investment information, or economic and political statistics. To take advantage of a data base that is typically stored on a MAINFRAME computer, one needs a computer, telecommunications software, a modem, and a telephone. To ascertain availability and description of data bases, reference can be made to various directories including Data Pro Directory of On-line Services.