<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
REGISTRANTS' CONDENSED CONSOLIDATED BALANCE SHEET AS OF SEPTEMBER 30, 1999 AND
THE RELATED CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS FOR THE NINE MONTHS
ENDED SEPTEMBER 30, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>

<RESTATED>
<CIK> 0001058870
<NAME> THE RESORT AT SUMMERLIN, LIMITED PARTNERSHIP
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                           3,968
<SECURITIES>                                         0
<RECEIVABLES>                                    1,321
<ALLOWANCES>                                       240
<INVENTORY>                                      1,292
<CURRENT-ASSETS>                                29,628
<PP&E>                                         250,907
<DEPRECIATION>                                   1,557
<TOTAL-ASSETS>                                 296,616
<CURRENT-LIABILITIES>                           48,667
<BONDS>                                        205,568
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        78,068
<OTHER-SE>                                    (57,984)
<TOTAL-LIABILITY-AND-EQUITY>                   296,616
<SALES>                                              0
<TOTAL-REVENUES>                                11,158
<CGS>                                                0
<TOTAL-COSTS>                                   23,972
<OTHER-EXPENSES>                                16,919
<LOSS-PROVISION>                                   240
<INTEREST-EXPENSE>                               6,706
<INCOME-PRETAX>                               (34,656)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (34,656)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                     (10,611)
<NET-INCOME>                                  (45,267)
<EPS-BASIC>                                          0
<EPS-DILUTED>                                        0