<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> <MULTIPLIER> 1,000 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-1-1999 <PERIOD-END> JUN-30-1999 <CASH> 3,162 <SECURITIES> 0 <RECEIVABLES> 110,099 <ALLOWANCES> 15,771 <INVENTORY> 44,057 <CURRENT-ASSETS> 0 <PP&E> 22,652 <DEPRECIATION> 2,341 <TOTAL-ASSETS> 207,100 <CURRENT-LIABILITIES> 0 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 61,318 <OTHER-SE> 97,068 <TOTAL-LIABILITY-AND-EQUITY> 207,100 <SALES> 112,442 <TOTAL-REVENUES> 133,199 <CGS> 34,103 <TOTAL-COSTS> 34,921 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 7,820 <INTEREST-EXPENSE> 109 <INCOME-PRETAX> 28,942 <INCOME-TAX> 11,288 <INCOME-CONTINUING> 17,654 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 17,654 <EPS-BASIC> 1.03 <EPS-DILUTED> 1.03