<ARTICLE> 5 <CIK> 0001018747 <NAME> WOODCREST GOLF CLUB, INC. <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> DEC-31-1996 <CASH> 15,838 <SECURITIES> 0 <RECEIVABLES> 188,224 <ALLOWANCES> 16,827 <INVENTORY> 46,107 <CURRENT-ASSETS> 247,603 <PP&E> 3,733,364 <DEPRECIATION> 633,215 <TOTAL-ASSETS> 3,349,027 <CURRENT-LIABILITIES> 146,668 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,000 <OTHER-SE> 407,729 <TOTAL-LIABILITY-AND-EQUITY> 3,349,027 <SALES> 102,158 <TOTAL-REVENUES> 379,052 <CGS> 43,872 <TOTAL-COSTS> 386,597 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 6,720 <INTEREST-EXPENSE> 1,228 <INCOME-PRETAX> (8,773) <INCOME-TAX> 0 <INCOME-CONTINUING> (8,773) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (8,773) <EPS-PRIMARY> 0 <EPS-DILUTED> 0