<ARTICLE> 5 <CIK>0000927720 <NAME>SPANISH BROADCASTING <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-26-1999 <PERIOD-START> SEP-27-1999 <PERIOD-END> DEC-26-1999 <CASH> 174,579,468 <SECURITIES> 0 <RECEIVABLES> 27,529,764 <ALLOWANCES> 4,246,146 <INVENTORY> 0 <CURRENT-ASSETS> 203,331,338 <PP&E> 14,510,610 <DEPRECIATION> 0 <TOTAL-ASSETS> 525,939,894 <CURRENT-LIABILITIES> 19,419,669 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 6,022 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> 525,939,894 <SALES> 28,933,403 <TOTAL-REVENUES> 0 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 2,966,276 <INCOME-PRETAX> (2,628,947) <INCOME-TAX> (1,077,868) <INCOME-CONTINUING> (1,551,079) <DISCONTINUED> 0 <EXTRAORDINARY> (16,865,069) <CHANGES> 0 <NET-INCOME> (18,416,148) <EPS-BASIC> 0 <EPS-DILUTED> 0