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

                                                  
<PERIOD-TYPE>                   YEAR                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1998             DEC-31-1999
<PERIOD-START>                             JAN-01-1998             JAN-01-1999
<PERIOD-END>                               DEC-31-1998             JUN-30-1999
<CASH>                                               0                   3,049
<SECURITIES>                                     7,524                  26,600
<RECEIVABLES>                                    9,186                   8,958
<ALLOWANCES>                                         0                       0
<INVENTORY>                                          0                       0
<CURRENT-ASSETS>                                17,136                  38,826
<PP&E>                                         298,916                 225,316
<DEPRECIATION>                                 118,536                  67,363
<TOTAL-ASSETS>                                 201,888                 219,013
<CURRENT-LIABILITIES>                           11,389                  17,462
<BONDS>                                         40,566                 151,550
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                             0                       0
<OTHER-SE>                                           0                       0
<TOTAL-LIABILITY-AND-EQUITY>                   201,888                 219,013
<SALES>                                         53,153                  25,609
<TOTAL-REVENUES>                                53,738                  27,507
<CGS>                                                0                       0
<TOTAL-COSTS>                                        0                       0
<OTHER-EXPENSES>                                31,894                  15,389
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                               4,333                   6,615
<INCOME-PRETAX>                                      0                       0
<INCOME-TAX>                                         0                       0
<INCOME-CONTINUING>                                  0                       0
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                   2,374
<CHANGES>                                          923                       0
<NET-INCOME>                                    16,588                   3,129
<EPS-BASIC>                                          0                       0
<EPS-DILUTED>                                        0                       0