<ARTICLE> 5 <RESTATED> <CIK> 0000908652 <NAME> LANDRY'S SEAFOOD <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-START> JAN-01-1998 <PERIOD-END> MAR-31-1998 <CASH> 87,078,213 <SECURITIES> 0 <RECEIVABLES> 9,830,768 <ALLOWANCES> 0 <INVENTORY> 23,613,934 <CURRENT-ASSETS> 123,678,624 <PP&E> 378,081,620 <DEPRECIATION> (35,471,008) <TOTAL-ASSETS> 473,151,961 <CURRENT-LIABILITIES> 26,758,641 <BONDS> 25,715,122 <PREFERRED-MANDATORY> 0 <PREFERRED> 27 <COMMON> 303,520 <OTHER-SE> 412,863,396 <TOTAL-LIABILITY-AND-EQUITY> 473,151,961 <SALES> 90,044,954 <TOTAL-REVENUES> 90,044,954 <CGS> 27,488,230 <TOTAL-COSTS> 78,537,828 <OTHER-EXPENSES> (278,332) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (207,525) <INCOME-PRETAX> 11,992,983 <INCOME-TAX> 4,138,229 <INCOME-CONTINUING> 7,854,754 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 3,381,500<F1> <NET-INCOME> 4,473,254 <EPS-BASIC> 0.17 <EPS-DILUTED> 0.16 <FN> <F1>RESTATED TO REFLECT ADOPTION OF SOP 98-5, "REPORTING ON THE COSTS OF START-UP ACTIVITIES." </FN>