<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE COMBINED
AND  CONSOLIDATED   FINANCIAL   STATEMENTS  OF  TRENDWEST   RESORTS,   INC.  AND
SUBSIDIARIES  AND IS QUALIFIED  IN ITS  ENTIRETY BY REFERENCE TO SUCH  FINANCIAL
STATEMENTS.
</LEGEND>
<CIK>                         0001021252
<NAME>                        Trendwest Resorts, Inc.
<MULTIPLIER>                                   1,000

                                      
<PERIOD-TYPE>                                  3-MOS
<FISCAL-YEAR-END>                        DEC-31-2000
<PERIOD-START>                            JAN-1-2000
<PERIOD-END>                             MAR-31-2000
<CASH>                                         8,762
<SECURITIES>                                       0
<RECEIVABLES>                                 96,024
<ALLOWANCES>                                  16,912
<INVENTORY>                                   51,191
<CURRENT-ASSETS>                                   0
<PP&E>                                        29,582
<DEPRECIATION>                                 3,832
<TOTAL-ASSETS>                               220,612
<CURRENT-LIABILITIES>                              0
<BONDS>                                            0
<PREFERRED-MANDATORY>                              0
<PREFERRED>                                        0
<COMMON>                                      56,997
<OTHER-SE>                                   123,971
<TOTAL-LIABILITY-AND-EQUITY>                 220,612
<SALES>                                       62,863
<TOTAL-REVENUES>                              73,544
<CGS>                                         14,591
<TOTAL-COSTS>                                 15,013
<OTHER-EXPENSES>                              37,830
<LOSS-PROVISION>                               4,604
<INTEREST-EXPENSE>                                47
<INCOME-PRETAX>                               16,050
<INCOME-TAX>                                   6,380
<INCOME-CONTINUING>                                0
<DISCONTINUED>                                     0
<EXTRAORDINARY>                                    0
<CHANGES>                                          0
<NET-INCOME>                                   9,670
<EPS-BASIC>                                    .57
<EPS-DILUTED>                                    .57