<ARTICLE> 5 <LEGEND> This schedule contains summary information extracted from the Combined Financial Statements of Plum Creek Timber Company, L.P. for the nine month period ended September 30, 1994 and is qualified in its entirety by reference to such financial statements. </LEGEND> <RESTATED> <MULTIPLIER> 1000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1994 <PERIOD-START> JAN-01-1994 <PERIOD-END> SEP-30-1994 <CASH> 53310 <SECURITIES> 0 <RECEIVABLES> 32555 <ALLOWANCES> 1245 <INVENTORY> 46233 <CURRENT-ASSETS> 138332 <PP&E> 758549 <DEPRECIATION> 92350 <TOTAL-ASSETS> 822781 <CURRENT-LIABILITIES> 67569 <BONDS> 528200 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 214027 <TOTAL-LIABILITY-AND-EQUITY> 822781 <SALES> 425503 <TOTAL-REVENUES> 425503 <CGS> 277047 <TOTAL-COSTS> 306336 <OTHER-EXPENSES> 3682 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 34364 <INCOME-PRETAX> 81829 <INCOME-TAX> 625 <INCOME-CONTINUING> 81204 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 81204 <EPS-PRIMARY> 1.71 <EPS-DILUTED> 0