<ARTICLE> 5 <CIK> 0001018742 <NAME> CARMEL MOUNTAIN RANCH GOLF CLUB, INC. <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> MAR-31-1997 <CASH> 8,015 <SECURITIES> 0 <RECEIVABLES> 13,737 <ALLOWANCES> 6,231 <INVENTORY> 136,487 <CURRENT-ASSETS> 245,630 <PP&E> 689,177 <DEPRECIATION> 193,361 <TOTAL-ASSETS> 754,430 <CURRENT-LIABILITIES> 252,472 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,000 <OTHER-SE> 181,310 <TOTAL-LIABILITY-AND-EQUITY> 754,430 <SALES> 599,947 <TOTAL-REVENUES> 1,806,658 <CGS> 235,392 <TOTAL-COSTS> 1,598,798 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 4,000 <INTEREST-EXPENSE> 15,036 <INCOME-PRETAX> 192,824 <INCOME-TAX> 0 <INCOME-CONTINUING> 192,824 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 192,824 <EPS-PRIMARY> 0 <EPS-DILUTED> 0