Exhibit 99.2

Unaudited Pro Forma Consolidated Financial Statements

The following unaudited pro forma consolidated balance sheet and statements of operations give effect to the purchase transaction pursuant to a Merger Agreement dated April 29, 2004 by and among infoUSA Inc. (“infoUSA”), OneSource Information Services, Inc. (“OneSource”) and OSIS Acquisition Corp. The purchase transaction was completed on June 9, 2004. This business combination is accounted for using the purchase method of accounting.

Pro forma adjustments and the assumptions on which they are based are described in the accompanying footnotes to the pro forma consolidated financial statements. The accompanying unaudited pro forma consolidated balance sheet as of March 31, 2004 contains those pro forma adjustments necessary to reflect the business combination as if it was consummated on that date. The accompanying unaudited pro forma consolidated statements of operations for the year ended December 31, 2003 and the three months ended March 31, 2004 contain those pro forma adjustments necessary to reflect the business combination as if it was consummated on January 1, 2003. The unaudited pro forma consolidated financial statements are based upon the historical financial statements of infoUSA and OneSource and should be read in conjunction with those financial statements and notes thereto appearing in infoUSA’s Form 10-K for the year ended December 31, 2003 and Form 10-Q for the interim financial statements as of March 31, 2004 and OneSource’s annual financial statements for the year ended December 31, 2003 and interim financial statements as of March 31, 2004 included herein. The unaudited pro forma consolidated financial data have been prepared for informational purposes only. The unaudited pro forma consolidated financial data do not purport to be indicative of the results which would have actually been attained had the business combination been consummated on the dates indicated or of the results which may be expected to occur in the future.

July 30, 2004

infoUSA INC.

infoUSA Inc.
Unaudited Pro Forma Consolidated Balance Sheet
As of March 31, 2004
(amounts in thousands)

	Historical			Historical			Pro Forma				Pro Forma
	infoUSA Inc.			OneSource			Adjustments			Notes	Combined
	ASSETS
Current assets:
Cash and cash equivalents	$	44,894		$	25,265		$	(24,380	)	A, B	$	45,779
Marketable securities		3,446			—			(885	)	B		2,561
Trade accounts receivable, net		36,365			7,642			—				44,007
List brokerage trade accounts receivable		10,920			—			—				10,920
Prepaid expenses		4,988			4,418			(1,350	)	C		8,056
Deferred marketing costs		3,833			—			—				3,833
Total current assets		104,446			37,325			(26,615	)			115,156
Property and equipment, net		40,622			5,038			—				45,660
Intangible assets, net		250,271			9,093			95,255		D		354,619
Deferred income taxes		—			1,480			—				1,480
Other assets		5,939			1,806			—				7,745
	$	401,278		$	54,742		$	68,640			$	524,660
	LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Current portion of long-term debt	$	52,264		$	1,046		$	18,954		E, A	$	72,264
Accounts payable		12,361			1,033			—				13,394
List brokerage trade accounts payable		7,642			—			—				7,642
Accrued payroll expenses		12,924			1,602			—				14,526
Accrued expenses		3,398			4,195			—				7,593
Income taxes payable		2,545			—			—				2,545
Deferred income taxes		3,098			692			—				3,790
Deferred revenue		24,328			26,111			(11,489	)	F		38,950
Total current liabilities		118,560			34,679			7,465				160,704
Long-term debt, net of current portion		121,221			1,266			67,546		E,A		190,033
Deferred income taxes		8,124			—			12,426		G		20,550
Other liabilities		1,397			—			—				1,397
Stockholders’ equity:
Common stock		132			133			(133	)	H		132
Paid-in capital		100,768			36,767			(36,767	)	H		100,768
Retained earnings (accumulated deficit)		56,305			(6,983	)		6,983		H		56,305
Treasury stock		(3,008	)		(12,183	)		12,183		H		(3,008	)
Notes receivable from officers		(329	)		—			—				(329	)
Accumulated other comprehensive income (loss)		(1,892	)		1,063			(1,063	)	H		(1,892	)
Total stockholders’ equity		151,976			18,797			(18,797	)			151,976
	$	401,278		$	54,742		$	68,640			$	524,660

See accompanying notes to pro forma financial statements

infoUSA Inc.
Unaudited Pro Forma Consolidated Statement of Operations
For the year ended December 31, 2003
(amounts in thousands, except per share amounts)

	Historical			Historical			Pro Forma				Pro Forma
	infoUSA			OneSource			Adjustments			Notes	Combined
Net sales	$	311,345		$	57,284		$	(13,313	)	I	$	355,316
Costs and expenses:
Database and production costs		87,074			26,901			—				113,975
Selling, general and administrative		144,068			23,283			(1,644	)	J		165,707
Depreciation and amortization		27,849			3,388			5,169		K		36,406
Non-cash stock compensation		219			—			—				219
Restructuring charges		1,861			—			—				1,861
Provision for litigation settlement		1,667			—			—				1,667
Acquisition costs		57			—			—				57
Total costs and expenses		262,795			53,572			3,525				319,892
Operating income (loss)		48,550			3,712			(16,838	)			35,424
Other income (expense):
Investment income		1,149			446			—				1,595
Other charges		(6,385	)		—			—				(6,385	)
Interest expense		(11,547	)		(83	)		(4,949	)	L		(16,579	)
Income (loss) before income taxes		31,767			4,075			(21,787	)			14,055
Income taxes		12,072			1,528			(8,279	)	M		5,321
Net income (loss)	$	19,695		$	2,547		$	(13,508	)		$	8,734
Basic earnings (loss) per share:
Net income (loss)	$	0.38									$	0.17
Average shares outstanding		51,576										51,576
Diluted earnings (loss) per share:
Net income (loss)	$	0.38									$	0.17
Average shares outstanding		51,714										51,714

See accompanying notes to pro forma financial statements

infoUSA Inc.
Unaudited Pro Forma Consolidated Statement of Operations
For the three months ended March 31, 2004
(amounts in thousands, except per share amounts)

	Historical			Historical			Pro Forma				Pro Forma
	infoUSA			OneSource			Adjustments			Notes	Combined
Net sales	$	80,811		$	14,339		$	—			$	95,150
Costs and expenses:
Database and production costs		23,861			6,846			—				30,707
Selling, general and administrative		40,179			7,097			—				47,276
Depreciation and amortization		6,760			798			1,293		N		8,851
Non-cash stock compensation		182			—			—				182
Restructuring charges		615			—			—				615
Acquisition costs		3			—			—				3
Total costs and expenses		71,600			14,741			1,293				87,634
Operating income (loss)		9,211			(402	)		(1,293	)			7,516
Other income (expense):
Investment income		201			160			—				361
Other charges		(144	)		—			—				(144	)
Interest expense		(2,214	)		(39	)		(1,206	)	O		(3,459	)
Income (loss) before income taxes		7,054			(281	)		(2,499	)			4,274
Income taxes		2,681			(99	)		(950	)	P		1,632
Net income (loss)	$	4,373		$	(182	)	$	(1,549	)		$	2,642
Basic earnings (loss) per share:
Net income (loss)	$	0.08									$	0.05
Average shares outstanding		52,338										52,338
Diluted earnings (loss) per share:
Net income (loss)	$	0.08									$	0.05
Average shares outstanding		52,955										52,955

See accompanying notes to pro forma financial statements

Notes to Unaudited Pro Forma Consolidated Financial Statements
(Amounts in thousands)

(1) BASIS OF PRESENTATION

The unaudited pro forma consolidated balance sheet reflects the historical financial position of infoUSA Inc. and subsidiaries (“infoUSA”) and OneSource Information Services, Inc. and subsidiaries (“OneSource”) at March 31, 2004, with pro forma adjustments as if the business combination had taken place on March 31, 2004. The unaudited pro forma consolidated statements of operations for the year ended December 31, 2003 and the three months ended March 31, 2004 reflect the historical results of operations of infoUSA and OneSource, with pro forma adjustments based on the assumption the business combination was effective January 1, 2003.

(2) DESCRIPTION OF TRANSACTION

On June 9, 2004, OneSource merged with OSIS Acquisition Corp., a wholly owned subsidiary of infoUSA. Consideration for the merger was $111,765 in cash, comprised of $2,254 of financing costs, $4,005 of acquisition-related costs and $105,506 for the outstanding common stock of OneSource. The acquisition was funded through an amended credit facility. The acquisition is accounted for using the purchase method of accounting. The aggregate purchase price of the acquisition has been preliminarily allocated based upon management’s best estimate of the fair value of identifiable assets and liabilities of OneSource at the date of acquisition as follows:

Item	Value			Amortization Life
Current assets	$	33,663
Property and equipment, net		5,038
Long-term assets		3,286
Goodwill		69,584
Deferred financing costs		2,254		6 years
Developed technology		8,953		5 years
CorpTech database		2,591		3 years
Customer List – browser		15,965		6 years
Customer List – CorpTech		562		4 years
Trademark and Tradename		4,439		20 years
Current liabilities		(7,522	)
Deferred revenue		(14,622	)
Deferred tax liability		(12,426	)
Total	$	111,765

(3) PRO FORMA ADJUSTMENTS TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

Pro Forma Adjustments to Financial Statements

A summary of pro forma adjustments required to give effect to the acquisition of OneSource as of December 31, 2003 are as follows (dollars in 000’s):

Pro Forma Consolidated Balance Sheet – March 31, 2004:

A.

Cash and cash equivalents — An entry of $24,380 has been made to record the payment in full of OneSource debt outstanding as of the acquisition date of $2,312, receipt of debt proceeds to execute the transaction of $111,765, aggregate consideration paid for OneSource including acquisition and financing costs of $111,765, the conversion of marketable securities held in OneSource common stock to cash of $885 (Note B) and repayment of debt using the remaining cash of Onesource of $22,953.

B.

Marketable securities — An entry of $885 has been made to reflect the payment for OneSource common stock held by

	infoUSA at the time of acquisition.
C.	Prepaid expenses — An entry has been made for $1,350 to reduce deferred commission costs to the valuation amount.
D.	Goodwill — An entry has been made to record goodwill and other intangible assets totaling $104,348 pursuant to purchase accounting.
E.	Long-term debt — An entry of $86,500 has been made to record the payment in full of OneSource debt outstanding of $2,312 as of the acquisition date, receipt of acquisition debt proceeds of $111,765 to execute the transaction and repayment of debt using the remaining cash of OneSource of $22,953.
F.	Deferred revenue — An entry has been made for $11,489 to reduce deferred revenue to the fair value of the assumed liability for fulfillment of customer obligations plus a normal profit margin at acquisition.
G.	Deferred income taxes – An entry has been made to record deferred income taxes of $12,426 on certain intangibles specifically identified as part of the valuation of acquired assets that are deductible for income tax purposes.
H.	Equity accounts — Entries have been made to eliminate OneSource equity accounts in consolidation.

Pro Forma Consolidated Statement of Operations – Year ended December 31, 2003:

I.	Net sales — An entry has been made to reduce revenue by $13,313 for a valuation of acquired deferred revenue.
J.	Selling, general and administrative costs — An entry has been made for $1,644 to reduce deferred commission costs to the valuation amount.
K.	Depreciation and amortization – An entry has been made for $5,169 to record additional amortization expense of $5,496 associated with the identified intangibles subject to amortization and to eliminate amortization expense previously recorded by Onesource of $327.
L.	Interest expense — An entry has been made for $4,949 to record interest expense of $4,573 and amortization of deferred financing costs of $376 associated with the net borrowing used to finance the acquisition of OneSource.
M.	Income taxes — An entry has been made for $8,279 to record income taxes using an effective income tax rate of 38% for the effects of the previous entries described.

Pro Forma Consolidated Statement of Operations – Three months ended March 31, 2004:

N.	Depreciation and amortization – An entry has been made for $1,293 to record additional amortization expense of $1,374 associated with the identified intangibles subject to amortization and to eliminate amortization expense previously recorded by Onesource of $81.
O.	Interest expense — An entry has been made for $1,206 to record interest expense of $1,112 and amortization of deferred financing costs of $94 associated with the net borrowing used to finance the acquisition of OneSource.
P.	Income taxes — An entry has been made for $950 to record income taxes using an effective income tax rate of 38% for the effects of the previous entries described.