<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
financial statements of Alco Capital Resource, Inc., and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-30-1995
<PERIOD-END>                               DEC-31-1994
<CASH>                                               0
<SECURITIES>                                         0
<RECEIVABLES>                              608,893,000<F1>
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0
<PP&E>                                      15,243,000<F2>
<DEPRECIATION>                               2,545,000<F2>
<TOTAL-ASSETS>                             626,856,000
<CURRENT-LIABILITIES>                                0
<BONDS>                                              0
<COMMON>                                            10
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                  87,240,990
<TOTAL-LIABILITY-AND-EQUITY>               626,856,000
<SALES>                                              0
<TOTAL-REVENUES>                            18,671,000
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           7,051,000
<INCOME-PRETAX>                              6,907,000
<INCOME-TAX>                                 2,694,000
<INCOME-CONTINUING>                          4,213,000
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 4,213,000
<EPS-PRIMARY>                                        0<F3>
<EPS-DILUTED>                                        0<F3>
<FN>
<F1>Includes net investments in leases of $587,829,000 and other accounts
    receivable.
<F2>Includes leased equipment of: cost - $8,291,000; accumulated depreciation
    - $457,000.
<F3>Not required as the registrant is a wholly-owned subsidiary.
</FN>