<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted for Roses Inc.
and Subsidiaries for the year ended December 31, 1995 and period ended November
18, 1996 and Rose Hills Company for the period ended December 31, 1996 presented
herein and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<MULTIPLIER> 1000
       
                                                   
<PERIOD-TYPE>                  YEAR           OTHER         OTHER
<FISCAL-YEAR-END>              DEC-31-1995    DEC-31-1996   DEC-31-1996
<PERIOD-END>                   DEC-31-1995    NOV-18-1996   DEC-31-1996
<CASH>                               1,269            892         7,900  
<SECURITIES>                           112              0             0
<RECEIVABLES>                        7,232          2,264         9,471
<ALLOWANCES>                          (287)          (216)       (1,127)
<INVENTORY>                            472            449         1,186
<CURRENT-ASSETS>                     9,968          4,659        21,272
<PP&E>                              18,689         18,704        73,559
<DEPRECIATION>                      (4,905)        (5,913)         (276)
<TOTAL-ASSETS>                      26,605         20,126       317,834
<CURRENT-LIABILITIES>                6,559         18,707        15,510
<BONDS>                             16,975              0        80,000
<PREFERRED-MANDATORY>                    0              0             0
<PREFERRED>                              0              0             0
<COMMON>                               100            100             0
<OTHER-SE>                          (4,020)        (3,976)      129,026
<TOTAL-LIABILITY-AND-EQUITY>        26,605         20,126       317,834
<SALES>                             22,434         20,422         7,000
<TOTAL-REVENUES>                    22,434         20,422         7,000
<CGS>                                3,246          3,088           823
<TOTAL-COSTS>                        6,011          5,501         1,625
<OTHER-EXPENSES>                         0              0             0
<LOSS-PROVISION>                       100             53            62
<INTEREST-EXPENSE>                   2,429          1,439         2,031
<INCOME-PRETAX>                      2,286           (411)         (688)
<INCOME-TAX>                         1,094            545          (160)
<INCOME-CONTINUING>                  1,192           (956)         (528)
<DISCONTINUED>                           0              0             0
<EXTRAORDINARY>                          0              0             0
<CHANGES>                                0              0             0
<NET-INCOME>                         1,192           (956)         (528)
<EPS-PRIMARY>                        11.92         ($9.56)     ($528.00)
<EPS-DILUTED>                            0              0             0