<ARTICLE> 5
<LEGEND>
This schedule contains summary information extracted from the consolidated
financial statements of Showboat Marina Casino Partnership for the period from
July 1, 1996 through September 30, 1996, and is qualified in its entirety by
references to such financial statements.
</LEGEND>
<CIK>  0001013788
<NAME>  SHOWBOAT MARINA CASINO PARTNERSHIP
<MULTIPLIER>  1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                         101,590
<SECURITIES>                                         0
<RECEIVABLES>                                    1,118
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                               102,708
<PP&E>                                          68,984
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 179,694
<CURRENT-LIABILITIES>                            3,603
<BONDS>                                        140,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                      36,091
<TOTAL-LIABILITY-AND-EQUITY>                   179,694
<SALES>                                              0
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               (1,730)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               2,784
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (1,054)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0