<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENT OF ATLAS-ENERGY FOR THE NINETIES PUBLIC #8 L FINANCIAL DATA STATEMENT FOR 1ST QUARTER 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-END> MAR-31-2000 <CASH> 0 <SECURITIES> 0 <RECEIVABLES> 123865 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 123865 <PP&E> 125773810 <DEPRECIATION> (83776) <TOTAL-ASSETS> 12613899 <CURRENT-LIABILITIES> 17764 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> 12613899 <SALES> 158736 <TOTAL-REVENUES> 158736 <CGS> 19842 <TOTAL-COSTS> 19842 <OTHER-EXPENSES> 101566 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 37328 <INCOME-TAX> 0 <INCOME-CONTINUING> 37328 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 37328 <EPS-BASIC> 0 <EPS-DILUTED> 0