<ARTICLE> 5 <RESTATED> <CIK> 0000908652 <NAME> LANDRY'S SEAFOOD <PERIOD-TYPE> 3-MOS 9-MOS <FISCAL-YEAR-END> DEC-31-1998 DEC-31-1998 <PERIOD-START> JUL-01-1998 JAN-01-1998 <PERIOD-END> SEP-30-1998 SEP-30-1998 <CASH> 41,551,439 41,551,439 <SECURITIES> 0 0 <RECEIVABLES> 13,425,552 13,425,552 <ALLOWANCES> 0 0 <INVENTORY> 22,564,496 22,564,496 <CURRENT-ASSETS> 81,653,038 81,653,038 <PP&E> 459,021,211 459,021,211 <DEPRECIATION> (44,489,547) (44,489,547) <TOTAL-ASSETS> 503,287,261 503,287,261 <CURRENT-LIABILITIES> 38,601,096 38,601,096 <BONDS> 25,175,218 25,175,218 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 303,662 303,662 <OTHER-SE> 431,585,586 431,585,586 <TOTAL-LIABILITY-AND-EQUITY> 503,287,261 503,287,261 <SALES> 109,352,503 310,436,071 <TOTAL-REVENUES> 109,352,503 310,436,071 <CGS> 32,916,061 93,664,137 <TOTAL-COSTS> 98,280,265 271,665,370 <OTHER-EXPENSES> 250,003 12,277 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> (371,338) (1,329,326) <INCOME-PRETAX> 11,193,573 40,087,750 <INCOME-TAX> 3,861,300 13,825,254 <INCOME-CONTINUING> 7,332,273 26,262,496 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 3,381,500<F1> <NET-INCOME> 7,332,273 22,880,996 <EPS-BASIC> 0.24 0.78 <EPS-DILUTED> 0.24 0.76 <FN> <F1>RESTATED TO REFLECT ADOPTION OF SOP 98-5, "REPORTING ON THE COSTS OF START-UP ACTIVITIES." </FN>