<ARTICLE> 5 <CIK> 0001018742 <NAME> CARMEL MOUNTAIN RANCH GOLF CLUB, INC. <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> JUN-30-1997 <CASH> 9,128 <SECURITIES> 0 <RECEIVABLES> 17,260 <ALLOWANCES> 7,731 <INVENTORY> 140,789 <CURRENT-ASSETS> 229,612 <PP&E> 694,937 <DEPRECIATION> 222,324 <TOTAL-ASSETS> 715,199 <CURRENT-LIABILITIES> 348,016 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 1,000 <OTHER-SE> 285,290 <TOTAL-LIABILITY-AND-EQUITY> 715,199 <SALES> 954,291 <TOTAL-REVENUES> 2,850,088 <CGS> 367,726 <TOTAL-COSTS> 2,469,984 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 5,500 <INTEREST-EXPENSE> 25,195 <INCOME-PRETAX> 296,804 <INCOME-TAX> 0 <INCOME-CONTINUING> 296,804 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 296,804 <EPS-PRIMARY> 0 <EPS-DILUTED> 0