<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FORM THE
UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS OF ROSE HILLS COMPANY AND
SUBSIDIARIES, FOR THE THREE MONTHS ENDED MARCH 31, 1999 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               MAR-31-1999
<CASH>                                           1,694
<SECURITIES>                                         0
<RECEIVABLES>                                   12,052
<ALLOWANCES>                                         0
<INVENTORY>                                        904
<CURRENT-ASSETS>                                22,302
<PP&E>                                          63,585
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 321,149
<CURRENT-LIABILITIES>                           17,038
<BONDS>                                         80,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                     130,671
<TOTAL-LIABILITY-AND-EQUITY>                   321,149
<SALES>                                         21,787
<TOTAL-REVENUES>                                21,787
<CGS>                                           13,358
<TOTAL-COSTS>                                   13,358
<OTHER-EXPENSES>                                 2,640
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               3,839
<INCOME-PRETAX>                                  4,450
<INCOME-TAX>                                     2,071
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,379
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0