<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
STATEMENTS OF INCOME AND RETAINED EARNINGS FOR THE TWELVE MONTHS ENDED DECEMBER
31, 1997 AND 1996 AND FROM THE BALANCE SHEETS AT DECEMBER 31, 1997 AND DECEMBER
31, 1996 OF PACCAR FINANCIAL CORP. AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                          13,536
<SECURITIES>                                         0
<RECEIVABLES>                                2,472,943
<ALLOWANCES>                                    43,651
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                          66,793
<DEPRECIATION>                                  20,818
<TOTAL-ASSETS>                               2,509,685
<CURRENT-LIABILITIES>                                0
<BONDS>                                        964,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                     31,000
<COMMON>                                        14,500
<OTHER-SE>                                     335,553
<TOTAL-LIABILITY-AND-EQUITY>                 2,509,685
<SALES>                                              0
<TOTAL-REVENUES>                               241,785
<CGS>                                                0
<TOTAL-COSTS>                                  136,154
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 6,794
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 56,982
<INCOME-TAX>                                    22,383
<INCOME-CONTINUING>                             34,599
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    34,599
<EPS-BASIC>                                          0
<EPS-DILUTED>                                        0