<ARTICLE> 5
<LEGEND>
EXHIBIT 27
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF LOEWS CINEPLEX ENTERTAINMENT CORPORATION FOR THE THREE
MONTHS ENDED MAY 31, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<CURRENCY>    U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          FEB-28-1998
<PERIOD-START>                             MAR-01-1998
<PERIOD-END>                               MAY-31-1998
<EXCHANGE-RATE>                                      1
<CASH>                                          37,785
<SECURITIES>                                         0
<RECEIVABLES>                                   15,734
<ALLOWANCES>                                         0
<INVENTORY>                                      4,659
<CURRENT-ASSETS>                                71,932
<PP&E>                                       1,819,444
<DEPRECIATION>                                 639,068
<TOTAL-ASSETS>                               1,617,287
<CURRENT-LIABILITIES>                          262,378
<BONDS>                                        720,056
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           454
<OTHER-SE>                                     594,814
<TOTAL-LIABILITY-AND-EQUITY>                 1,617,287
<SALES>                                         31,170
<TOTAL-REVENUES>                               117,814
<CGS>                                            4,828
<TOTAL-COSTS>                                   89,943
<OTHER-EXPENSES>                                22,627
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               6,106
<INCOME-PRETAX>                                  (862)
<INCOME-TAX>                                     (119)
<INCOME-CONTINUING>                              (743)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (743)
<EPS-PRIMARY>                                    (.03)
<EPS-DILUTED>                                    (.03)