<ARTICLE> 5
<CIK> 0001058872
<NAME> THE RESORT AT SUMMERLIN, INC.
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-START>                             JAN-01-1998
<PERIOD-END>                               SEP-30-1998
<CASH>                                           3,968
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                 3,968
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 568,801
<CURRENT-LIABILITIES>                            6,138
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       682,500
<OTHER-SE>                                   (119,837)
<TOTAL-LIABILITY-AND-EQUITY>                   568,801
<SALES>                                              0
<TOTAL-REVENUES>                                     0
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               108,307
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                              (108,307)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                          (108,307)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (108,307)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0