<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY INFORMATION EXTRACTED FROM THE CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS OF SHOWBOAT MARINA CASINO PARTNERSHIP FOR THE
PERIOD ENDED SEPTEMBER 30, 1998, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH STATEMENTS.
</LEGEND>
<CIK> 0001013788
<NAME> SHOWBOAT MARINA CASINO PARTNERSHIP
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               SEP-30-1998
<CASH>                                          20,033
<SECURITIES>                                         0
<RECEIVABLES>                                    1,453
<ALLOWANCES>                                         0
<INVENTORY>                                        276
<CURRENT-ASSETS>                                22,911
<PP&E>                                         170,392
<DEPRECIATION>                                  16,895
<TOTAL-ASSETS>                                 193,796
<CURRENT-LIABILITIES>                           21,402
<BONDS>                                        147,679
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                      24,715
<TOTAL-LIABILITY-AND-EQUITY>                   193,796
<SALES>                                              0
<TOTAL-REVENUES>                               139,111
<CGS>                                                0
<TOTAL-COSTS>                                   68,898
<OTHER-EXPENSES>                                57,781
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              16,310
<INCOME-PRETAX>                                (3,719)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (3,719)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (3,719)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0