<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE COMBINED
AND CONSOLIDATED FINANCIAL STATEMENTS OF TRENDWEST RESORTS, INC. AND
SUBSIDIARIES AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-START>                              JAN-1-1998
<PERIOD-END>                               JAN-30-1998
<CASH>                                           5,953
<SECURITIES>                                         0
<RECEIVABLES>                                   68,838
<ALLOWANCES>                                     9,899
<INVENTORY>                                     47,469
<CURRENT-ASSETS>                                     0
<PP&E>                                          10,067
<DEPRECIATION>                                   2,106
<TOTAL-ASSETS>                                 152,293
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        66,742
<OTHER-SE>                                      61,247
<TOTAL-LIABILITY-AND-EQUITY>                   152,293
<SALES>                                         34,885
<TOTAL-REVENUES>                                42,828
<CGS>                                            9,513
<TOTAL-COSTS>                                    9,789
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                 2,396
<INTEREST-EXPENSE>                                  36
<INCOME-PRETAX>                                  9,183
<INCOME-TAX>                                     3,319
<INCOME-CONTINUING>                              5,864
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     5,864
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0