<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONDENSED CONSOLIDATED BALANCE SHEET AT MARCH 31, 1998 AND THE RELATED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND CASH FLOWS FOR THE THREE MONTHS ENDED MARCH 31, 1998 OF STRATFORD AMERICAN CORPORATION AND ITS SUBSIDIARIES AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <RESTATED> <MULTIPLIER> 1 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-START> JAN-01-1998 <PERIOD-END> MAR-31-1998 <EXCHANGE-RATE> 1 <CASH> 528,000 <SECURITIES> 0 <RECEIVABLES> 91,000 <ALLOWANCES> 2,000 <INVENTORY> 0 <CURRENT-ASSETS> 546,000 <PP&E> 104,000 <DEPRECIATION> 42,000 <TOTAL-ASSETS> 736,000 <CURRENT-LIABILITIES> 146,000 <BONDS> 0 <COMMON> 59,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> (983,000) <TOTAL-LIABILITY-AND-EQUITY> 736,000 <SALES> 2,000 <TOTAL-REVENUES> 22,000 <CGS> 0 <TOTAL-COSTS> 4,000 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 9,000 <INCOME-PRETAX> 9,000 <INCOME-TAX> 0 <INCOME-CONTINUING> 9,000 <DISCONTINUED> 869,000 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 878,000 <EPS-PRIMARY> 0.15 <EPS-DILUTED> 0.15 <FN> EPS - Primary and EPS - Diluted have been restated to reflect the fifteen - to - one reverse stock split effective July 20, 1998. Certain amounts have been restated to reflect the subsequent sale of the vehicle rental business as a discontinued operation. </FN>