<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED FINANCIAL STATEMENT OF GB HOLDINGS, INC. AND SUBSIDIARIES AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>        0000912926
<NAME>        GB HOLDINGS, INC.
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                          12,518
<SECURITIES>                                         0
<RECEIVABLES>                                   24,377
<ALLOWANCES>                                    14,757
<INVENTORY>                                      3,745
<CURRENT-ASSETS>                                31,236
<PP&E>                                         317,722
<DEPRECIATION>                                 164,232
<TOTAL-ASSETS>                                 218,369
<CURRENT-LIABILITIES>                           50,652
<BONDS>                                        190,427
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             1
<OTHER-SE>                                     (24,206)
<TOTAL-LIABILITY-AND-EQUITY>                   218,369
<SALES>                                              0
<TOTAL-REVENUES>                                63,197
<CGS>                                                0
<TOTAL-COSTS>                                   51,823
<OTHER-EXPENSES>                                 8,527
<LOSS-PROVISION>                                   650
<INTEREST-EXPENSE>                               5,458
<INCOME-PRETAX>                                 (3,261)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                             (3,261)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    (3,261)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0