<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE COMBINED
AND CONSOLIDATED FINANCIAL STATEMENTS OF TRENDWEST RESORTS, INC. AND CERTAIN
AFFILIATES AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                                                  
<PERIOD-TYPE>                   3-MOS                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1997
<PERIOD-END>                               SEP-30-1997             SEP-30-1997
<CASH>                                           2,662                   2,662
<SECURITIES>                                         0                       0
<RECEIVABLES>                                   80,113                  80,113
<ALLOWANCES>                                     9,240                   9,240
<INVENTORY>                                     23,620                  23,620
<CURRENT-ASSETS>                                     0                       0
<PP&E>                                           8,423                   8,423
<DEPRECIATION>                                   1,779                   1,779
<TOTAL-ASSETS>                                 136,280                 136,280
<CURRENT-LIABILITIES>                                0                       0
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                        66,882                  66,882
<OTHER-SE>                                      49,987                  49,987
<TOTAL-LIABILITY-AND-EQUITY>                   136,280                 136,280
<SALES>                                         35,575                  96,395
<TOTAL-REVENUES>                                40,472                 112,922
<CGS>                                            9,219                  25,444
<TOTAL-COSTS>                                    9,521                  26,274
<OTHER-EXPENSES>                                     0                       0
<LOSS-PROVISION>                                 2,494                   6,654
<INTEREST-EXPENSE>                                 294                   1,739
<INCOME-PRETAX>                                  8,509                  89,127
<INCOME-TAX>                                     3,076                   8,582
<INCOME-CONTINUING>                              5,433                  15,213
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                     5,433                  15,213
<EPS-PRIMARY>                                        0                       0
<EPS-DILUTED>                                        0                       0