<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
AUDITED FINANCIAL STATEMENTS OF ROSE HILLS COMPANY AND SUBSIDIARIES, FOR
THE YEAR ENDED DECEMBER 31, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                           3,462
<SECURITIES>                                         0
<RECEIVABLES>                                    5,870
<ALLOWANCES>                                         0
<INVENTORY>                                        875
<CURRENT-ASSETS>                                17,117
<PP&E>                                          64,101
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 312,051
<CURRENT-LIABILITIES>                           15,780
<BONDS>                                         80,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                     129,554
<TOTAL-LIABILITY-AND-EQUITY>                   312,051
<SALES>                                         70,742
<TOTAL-REVENUES>                                70,742
<CGS>                                           15,071
<TOTAL-COSTS>                                   15,071
<OTHER-EXPENSES>                                40,837
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              16,508
<INCOME-PRETAX>                                (1,673)
<INCOME-TAX>                                        95
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (1,768)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0