<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONSOLIDATED FINANCIAL STATEMENTS OF IHOP CORP. AND SUBSIDIARIES AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-START> JAN-01-1998 <PERIOD-END> MAR-31-1998 <CASH> 9,556 <SECURITIES> 0 <RECEIVABLES> 29,585 <ALLOWANCES> 0 <INVENTORY> 1,290 <CURRENT-ASSETS> 43,354 <PP&E> 149,751 <DEPRECIATION> 0 <TOTAL-ASSETS> 395,422 <CURRENT-LIABILITIES> 38,112 <BONDS> 164,069 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 98 <OTHER-SE> 162,856 <TOTAL-LIABILITY-AND-EQUITY> 395,422 <SALES> 0 <TOTAL-REVENUES> 55,877 <CGS> 0 <TOTAL-COSTS> 33,587 <OTHER-EXPENSES> 2,691 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 4,109 <INCOME-PRETAX> 7,706 <INCOME-TAX> 3,005 <INCOME-CONTINUING> 4,701 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4,701 <EPS-PRIMARY> .48<F1> <EPS-DILUTED> .47 <FN> <F1> REPRESENTS BASIC EARNINGS PER SHARE. </FN>