<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED FINANCIAL STATEMENTS OF IHOP CORP. AND SUBSIDIARIES AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                          10,215
<SECURITIES>                                         0
<RECEIVABLES>                                   29,135
<ALLOWANCES>                                         0
<INVENTORY>                                      1,238
<CURRENT-ASSETS>                                47,282
<PP&E>                                         185,594
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 498,328
<CURRENT-LIABILITIES>                           45,754
<BONDS>                                        197,643
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           202
<OTHER-SE>                                     216,710
<TOTAL-LIABILITY-AND-EQUITY>                   498,328
<SALES>                                         79,350
<TOTAL-REVENUES>                               200,854
<CGS>                                           66,247
<TOTAL-COSTS>                                  114,664
<OTHER-EXPENSES>                                 9,245
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              13,715
<INCOME-PRETAX>                                 37,527
<INCOME-TAX>                                    14,449
<INCOME-CONTINUING>                             23,078
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    23,078
<EPS-BASIC>                                       1.16<F1>
<EPS-DILUTED>                                     1.13
<FN>
<F1>REPRESENTS BASIC EARNINGS PER SHARE.
</FN>