<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM REGENT
COMMUNICATION INC.'S FINANCIAL STATEMENTS AS OF AND FOR THE NINE MONTHS ENDED
SEPTEMBER 30, 1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<CIK> 0000913015
<NAME> REGENT COMMUNICATIONS
<CURRENCY>US DOLLARS                         
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               SEP-30-1998
<EXCHANGE-RATE>                                      1
<CASH>                                         393,743
<SECURITIES>                                         0
<RECEIVABLES>                                3,819,723
<ALLOWANCES>                                   240,000
<INVENTORY>                                          0
<CURRENT-ASSETS>                            12,143,375
<PP&E>                                      14,885,808
<DEPRECIATION>                               5,900,466
<TOTAL-ASSETS>                              66,577,504
<CURRENT-LIABILITIES>                       12,185,125
<BONDS>                                     35,048,750
<PREFERRED-MANDATORY>                       24,358,753
<PREFERRED>                                  3,857,891
<COMMON>                                         2,400
<OTHER-SE>                                (11,527,496)
<TOTAL-LIABILITY-AND-EQUITY>                66,577,504
<SALES>                                     10,339,931
<TOTAL-REVENUES>                             9,484,301
<CGS>                                                0
<TOTAL-COSTS>                                9,553,790
<OTHER-EXPENSES>                               (6,738)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           2,029,378
<INCOME-PRETAX>                            (2,092,129)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                        (2,092,129)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                            (1,170,080)
<CHANGES>                                            0
<NET-INCOME>                               (3,262,209)
<EPS-PRIMARY>                                  (38.38)
<EPS-DILUTED>                                  (38.38)