<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>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                              JAN-1-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                           1,289
<SECURITIES>                                         0
<RECEIVABLES>                                   84,714
<ALLOWANCES>                                     9,935
<INVENTORY>                                     44,534
<CURRENT-ASSETS>                                     0
<PP&E>                                           9,000
<DEPRECIATION>                                   1,943
<TOTAL-ASSETS>                                 151,750
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        66,742
<OTHER-SE>                                      55,383
<TOTAL-LIABILITY-AND-EQUITY>                   151,750
<SALES>                                        128,835
<TOTAL-REVENUES>                               151,587
<CGS>                                           34,569
<TOTAL-COSTS>                                   35,677
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 9,077
<INTEREST-EXPENSE>                               1,739
<INCOME-PRETAX>                                 32,197
<INCOME-TAX>                                    11,588
<INCOME-CONTINUING>                             20,609
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    20,609
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0