<ARTICLE> 5 <CIK> 0001067173 <NAME> SPG REALTY CONSULTANTS INC <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-END> SEP-30-1998 <CASH> 23,546 <SECURITIES> 0 <RECEIVABLES> 499<F1> <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 0<F2> <PP&E> 33,397 <DEPRECIATION> 11,000 <TOTAL-ASSETS> 50,754 <CURRENT-LIABILITIES> 0<F2> <BONDS> 21,556 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 2 <OTHER-SE> 14,817 <TOTAL-LIABILITY-AND-EQUITY> 50,754<F3> <SALES> 0 <TOTAL-REVENUES> 3,150 <CGS> 0 <TOTAL-COSTS> 7,376 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 1,013 <INCOME-PRETAX> (4,835) <INCOME-TAX> (193) <INCOME-CONTINUING> (4,642) <DISCONTINUED> (4,642) <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (4,642) <EPS-PRIMARY> (7.79) <EPS-DILUTED> (7.79) <FN> <F1>Receivables are stated net of allowances. <F2>The Registrant does not report using a classified balance sheet. <F3>Includes limited partner's interest in the SRC Operating Partnership of $5,889. </FN>