<ARTICLE> 5
<CIK> 0001088870
<NAME> COSO FINANCE PARTNERS
<MULTIPLIER> 1,000

                                                  
<PERIOD-TYPE>                   YEAR                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998             DEC-31-1999
<PERIOD-START>                             JAN-01-1998             JAN-01-1999
<PERIOD-END>                               DEC-31-1998             MAR-31-1999
<CASH>                                               0                   6,397
<SECURITIES>                                     7,524                   7,808
<RECEIVABLES>                                    9,186                   5,562
<ALLOWANCES>                                         0                       0
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<CURRENT-ASSETS>                                17,136                  19,952
<PP&E>                                         298,916                 223,409
<DEPRECIATION>                                 118,536                  65,042
<TOTAL-ASSETS>                                 201,888                 198,326
<CURRENT-LIABILITIES>                           11,389                  13,387
<BONDS>                                         40,566                 118,176
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<PREFERRED>                                          0                       0
<COMMON>                                             0                       0
<OTHER-SE>                                           0                       0
<TOTAL-LIABILITY-AND-EQUITY>                   201,888                 198,326
<SALES>                                         53,153                  13,208
<TOTAL-REVENUES>                                53,738                  14,859
<CGS>                                                0                       0
<TOTAL-COSTS>                                        0                       0
<OTHER-EXPENSES>                                31,894                   7,689
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                               4,333                   2,293
<INCOME-PRETAX>                                      0                       0
<INCOME-TAX>                                         0                       0
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<CHANGES>                                            0                       0
<NET-INCOME>                                    16,588                   4,158
<EPS-BASIC>                                          0                       0
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