<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE ACCOMPANYING CONSOLIDATED BALANCE SHEETS OF PENSKE MOTORSPORTS, INC. AS OF DECEMBER 31, 1997 AND 1996 AND THE RELATED CONSOLIDATED STATEMENTS OF INCOME FORTHE YEARS ENDED DECEMER 31, 1997, 1996 AND 1995 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 3-MOS 12-MOS <FISCAL-YEAR-END> DEC-31-1997 DEC-31-1997 <PERIOD-START> OCT-01-1997 JAN-01-1997 <PERIOD-END> DEC-31-1997 DEC-31-1997 <CASH> 249 249 <SECURITIES> 0 0 <RECEIVABLES> 4,787 4,787 <ALLOWANCES> 0 0 <INVENTORY> 2,433 2,433 <CURRENT-ASSETS> 9,551 9,551 <PP&E> 246,635 246,635 <DEPRECIATION> 21,969 21,969 <TOTAL-ASSETS> 291,772 291,772 <CURRENT-LIABILITIES> 38,696 38,696 <BONDS> 48,295 48,295 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 142 142 <OTHER-SE> 190,552 190,552 <TOTAL-LIABILITY-AND-EQUITY> 291,772 291,772 <SALES> 3,865 30,340 <TOTAL-REVENUES> 14,171 109,816 <CGS> 1,543 16,954 <TOTAL-COSTS> 15,953 80,944 <OTHER-EXPENSES> 133 860 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 869 1,558 <INCOME-PRETAX> (2,784) 26,454 <INCOME-TAX> (966) 10,009 <INCOME-CONTINUING> (1,818) 16,445 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> (1,818) 16,445 <EPS-PRIMARY> (.13) 1.19 <EPS-DILUTED> (.13) 1.19