<ARTICLE> 5 <LEGEND> </LEGEND> <CIK> 0001000686 <NAME> North American Resorts, Inc. <MULTIPLIER> 1 <CURRENCY> US Dollars <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> JUN-30-1997 <EXCHANGE-RATE> 1 <CASH> 0 <SECURITIES> 0 <RECEIVABLES> 0 <ALLOWANCES> 0 <INVENTORY> 0 <CURRENT-ASSETS> 132340 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 868191 <CURRENT-LIABILITIES> 684930 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 1484728 <COMMON> 66172 <OTHER-SE> (1367639) <TOTAL-LIABILITY-AND-EQUITY> 868191 <SALES> 0 <TOTAL-REVENUES> 0 <CGS> 0 <TOTAL-COSTS> 1133 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> (1133) <INCOME-TAX> 0 <INCOME-CONTINUING> 0 <DISCONTINUED> (133094) <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (134227) <EPS-BASIC> 0 <EPS-DILUTED> 0