<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM GOLF TRUST
OF AMERICA INC'S FORM 10-Q FOR THE PERIOD FROM FEBRUARY 12, 1997 TO MARCH 31,
1997 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   OTHER
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             FEB-12-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                          24,549
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0<F1>
<PP&E>                                          73,357
<DEPRECIATION>                                  11,173
<TOTAL-ASSETS>                                  86,884
<CURRENT-LIABILITIES>                                0<F1>
<BONDS>                                          4,325
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            39
<OTHER-SE>                                      81,707<F2>
<TOTAL-LIABILITY-AND-EQUITY>                    86,884
<SALES>                                          2,042
<TOTAL-REVENUES>                                 2,042
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                   659
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  40
<INCOME-PRETAX>                                  1,474<F3>
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                              1,474<F3>
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,474<F3>
<EPS-PRIMARY>                                      .17
<EPS-DILUTED>                                      .17
<FN>
<F1>As Real Estate Investment Trust our balance sheet is not classified.
<F2>Inlcudes Minority Interest, Retained Earnings and paid in capital.
<F3>Net income before minority interest.
</FN>