<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
balance sheets and statements of operations found on pages 3-5 of the
Company's Form 10-Q for the year to date, and is qualified in its entirety
by reference to such financial statements.
</LEGEND>
<CIK> 0000793044
<NAME> LAS VEGAS DISCOUNT GOLF & TENNIS, INC.
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               SEP-30-1995
<CASH>                                         626,000
<SECURITIES>                                         0
<RECEIVABLES>                                3,755,000
<ALLOWANCES>                                         0
<INVENTORY>                                  2,086,000
<CURRENT-ASSETS>                             6,585,000
<PP&E>                                         636,000
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                               7,886,000
<CURRENT-LIABILITIES>                        2,413,000
<BONDS>                                              0
<COMMON>                                     3,871,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      5,000
<OTHER-SE>                                   2,090,000
<TOTAL-LIABILITY-AND-EQUITY>                 7,886,000
<SALES>                                      8,378,000
<TOTAL-REVENUES>                             9,632,000
<CGS>                                        6,698,000
<TOTAL-COSTS>                                9,623,000
<OTHER-EXPENSES>                             2,925,000
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 59,000
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    59,000
<EPS-PRIMARY>                                      .01
<EPS-DILUTED>                                        0