<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
STATEMENTS OF INCOME AND RETAINED EARNINGS FOR THE NINE MONTHS ENDED SEPTEMBER
30, 1998 AND 1997 AND FROM THE BALANCE SHEETS AT SEPTEMBER 30, 1998 AND DECEMBER
31, 1997 OF PACCAR FINANCIAL CORP. AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               SEP-30-1998
<CASH>                                          10,086
<SECURITIES>                                         0
<RECEIVABLES>                                2,786,321
<ALLOWANCES>                                    48,820
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                          58,075
<DEPRECIATION>                                  18,511
<TOTAL-ASSETS>                               2,822,638
<CURRENT-LIABILITIES>                                0
<BONDS>                                        899,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                     31,000
<COMMON>                                        14,500
<OTHER-SE>                                     361,050
<TOTAL-LIABILITY-AND-EQUITY>                 2,822,638
<SALES>                                              0
<TOTAL-REVENUES>                               193,445
<CGS>                                                0
<TOTAL-COSTS>                                  110,380
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 8,124
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 41,365
<INCOME-TAX>                                    16,204
<INCOME-CONTINUING>                             25,161
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    25,161
<EPS-BASIC>                                          0
<EPS-DILUTED>                                        0