<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM REGENT
COMMUNICATION INC.'S FINANCIAL STATEMENTS AS OF AND FOR THE THREE MONTHS ENDED
MARCH 31, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<CIK> 0000913015
<NAME> REGENT COMMUNICATIONS
<CURRENCY>US DOLLARS                         
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               MAR-31-1999
<EXCHANGE-RATE>                                      1
<CASH>                                       2,484,966
<SECURITIES>                                         0
<RECEIVABLES>                                3,304,846
<ALLOWANCES>                                   263,000
<INVENTORY>                                          0
<CURRENT-ASSETS>                            11,777,810
<PP&E>                                      15,920,266
<DEPRECIATION>                               6,466,142
<TOTAL-ASSETS>                              67,732,528
<CURRENT-LIABILITIES>                        9,601,590
<BONDS>                                     34,601,250
<PREFERRED-MANDATORY>                       32,546,664
<PREFERRED>                                  3,824,030
<COMMON>                                         2,400
<OTHER-SE>                                (15,486,986)
<TOTAL-LIABILITY-AND-EQUITY>                67,732,528
<SALES>                                      4,825,924
<TOTAL-REVENUES>                             4,519,990
<CGS>                                                0
<TOTAL-COSTS>                                5,175,195
<OTHER-EXPENSES>                              (83,136)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             862,466
<INCOME-PRETAX>                            (1,434,535)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                        (1,434,535)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                               (1,434,535)
<EPS-PRIMARY>                                  (10.14)
<EPS-DILUTED>                                  (10.14)