<ARTICLE> 5
   <LEGEND>
   Note:  This schedule contains summary financial information extracted from
   the Form 10-Q for the Quarter Ended September 30, 1997 and is qualified in
   its entirety by reference to such financial statements.
   </LEGEND>
   <CIK>  0001029715
   <NAME>  Account Portfolios G.P. Inc.
          
                                
   <PERIOD-TYPE>                   9-MOS
   <FISCAL-YEAR-END>                          DEC-31-1997
   <PERIOD-START>                             JAN-01-1997
   <PERIOD-END>                               SEP-30-1997
   <CASH>                                          28,124
   <SECURITIES>                                         0
   <RECEIVABLES>                                   23,789
   <ALLOWANCES>                                       850
   <INVENTORY>                                     47,913
   <CURRENT-ASSETS>                               111,328
   <PP&E>                                          81,845
   <DEPRECIATION>                                  54,545
   <TOTAL-ASSETS>                                 358,234
   <CURRENT-LIABILITIES>                           72,981
   <BONDS>                                              0
   <PREFERRED-MANDATORY>                                0
   <PREFERRED>                                     11,699
   <COMMON>                                            53
   <OTHER-SE>                                           0
   <TOTAL-LIABILITY-AND-EQUITY>                   358,234
   <SALES>                                              0
   <TOTAL-REVENUES>                               197,663
   <CGS>                                                0
   <TOTAL-COSTS>                                  206,958
   <OTHER-EXPENSES>                                     0
   <LOSS-PROVISION>                                     0
   <INTEREST-EXPENSE>                              20,950
   <INCOME-PRETAX>                               (30,245)
   <INCOME-TAX>                                   (9,626)
   <INCOME-CONTINUING>                           (20,619)
   <DISCONTINUED>                                       0
   <EXTRAORDINARY>                                      0
   <CHANGES>                                            0
   <NET-INCOME>                                  (20,619)
   <EPS-PRIMARY>                                        0
   <EPS-DILUTED>                                        0