<ARTICLE>  5
<LEGEND>
This schedule contains summary information extracted from the consolidated
financial statements of Showboat Marina Casino Partnership for the quarter
ended March 31, 1997, and is qualified in its entirety by reference 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>                               MAR-31-1997
<CASH>                                             620
<SECURITIES>                                    25,581
<RECEIVABLES>                                    1,175
<ALLOWANCES>                                         0
<INVENTORY>                                        622
<CURRENT-ASSETS>                                29,023
<PP&E>                                         140,116
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 193,075
<CURRENT-LIABILITIES>                            7,839
<BONDS>                                        150,984
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                   193,075
<SALES>                                              0
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,045
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (332)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0