<ARTICLE> 5 <CIK> 0001058872 <NAME> THE RESORT AT SUMMERLIN, INC. <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> MAR-31-1999 <CASH> 3,968 <SECURITIES> 0 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 3,968 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 392,822 <CURRENT-LIABILITIES> 6,138 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 682,500 <OTHER-SE> (295,816) <TOTAL-LIABILITY-AND-EQUITY> 392,822 <SALES> 0 <TOTAL-REVENUES> 0 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 158,975 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (158,975) <INCOME-TAX> 0 <INCOME-CONTINUING> (158,975) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (158,975) <EPS-PRIMARY> 0 <EPS-DILUTED> 0