<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from Equivest Finance, Inc. and Subsidiaries and is qualified in its entirety by reference to such financial statements. </LEGEND> <MULTIPLIER> 1 <CURRENCY> US Dollars <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> MAR-31-1999 <EXCHANGE-RATE> 1 <CASH> 4,404,183 <SECURITIES> 0 <RECEIVABLES> 161,152,541 <ALLOWANCES> (4,929,329) <INVENTORY> 60,125,652 <CURRENT-ASSETS> 0 <PP&E> 10,637,862 <DEPRECIATION> 0 <TOTAL-ASSETS> 271,745,553 <CURRENT-LIABILITIES> 0 <BONDS> 190,446,369 <PREFERRED-MANDATORY> 30,000 <PREFERRED> 0 <COMMON> 256,884 <OTHER-SE> 56,768,056 <TOTAL-LIABILITY-AND-EQUITY> 271,745,553 <SALES> 4,932,236 <TOTAL-REVENUES> 8,081,859 <CGS> 1,174,328 <TOTAL-COSTS> 6,821,773 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 434,820 <INTEREST-EXPENSE> 2,968,817 <INCOME-PRETAX> 2,788,685 <INCOME-TAX> 1,200,000 <INCOME-CONTINUING> 1,588,685 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,588,685 <EPS-PRIMARY> .06 <EPS-DILUTED> .06