<ARTICLE>                     5
<LEGEND>
              This schedule    contains    summary    financial
              information  extracted from Atlantic City Boardwalk
              Associates,  L.P.'s form 10-Q for the quarter ended
              June 30, 1999 and is qualified in it's  entirety by
              reference to such financial statements.
</LEGEND>
<CIK>                         0000730408
<NAME>                        Atlantic City Boardwalk Associates, L.P.
<MULTIPLIER>                                           1
<CURRENCY>                                            US>

                             
<PERIOD-TYPE>                   6-mos
<FISCAL-YEAR-END>                            DEC-31-1999
<PERIOD-END>                                 JUN-30-1999
<EXCHANGE-RATE>                                        1
<CASH>                                           610,000
<SECURITIES>                                           0
<RECEIVABLES>                                          0
<ALLOWANCES>                                           0
<INVENTORY>                                            0
<CURRENT-ASSETS>                               1,276,000
<PP&E>                                       184,513,000
<DEPRECIATION>                               113,562,000
<TOTAL-ASSETS>                               102,643,000
<CURRENT-LIABILITIES>                          4,688,000
<BONDS>                                       79,599,000
<PREFERRED-MANDATORY>                                  0
<PREFERRED>                                            0
<COMMON>                                               0
<OTHER-SE>                                    18,356,000
<TOTAL-LIABILITY-AND-EQUITY>                 102,643,000
<SALES>                                                0
<TOTAL-REVENUES>                              12,192,000
<CGS>                                                  0
<TOTAL-COSTS>                                  5,576,000
<OTHER-EXPENSES>                               2,936,000
<LOSS-PROVISION>                                       0
<INTEREST-EXPENSE>                             5,733,000
<INCOME-PRETAX>                               (2,053,000)
<INCOME-TAX>                                           0
<INCOME-CONTINUING>                           (2,053,000)
<DISCONTINUED>                                         0
<EXTRAORDINARY>                                        0
<CHANGES>                                              0
<NET-INCOME>                                  (2,053,000)
<EPS-BASIC>                                          0
<EPS-DILUTED>                                          0