<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> 9-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-START> JAN-01-1998 <PERIOD-END> SEP-30-1998 <CASH> 2,622 <SECURITIES> 0 <RECEIVABLES> 28,242 <ALLOWANCES> 0 <INVENTORY> 1,320 <CURRENT-ASSETS> 35,032 <PP&E> 168,073 <DEPRECIATION> 0 <TOTAL-ASSETS> 429,352 <CURRENT-LIABILITIES> 40,166 <BONDS> 177,717 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 99 <OTHER-SE> 178,915 <TOTAL-LIABILITY-AND-EQUITY> 429,352 <SALES> 0 <TOTAL-REVENUES> 187,911 <CGS> 0 <TOTAL-COSTS> 111,837 <OTHER-EXPENSES> 8,397 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 12,676 <INCOME-PRETAX> 30,179 <INCOME-TAX> 11,770 <INCOME-CONTINUING> 18,409 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 18,409 <EPS-PRIMARY> 1.88<F1> <EPS-DILUTED> 1.84 <FN> <F1>Represents basic earnings per share. </FN>