<ARTICLE> 5 <LEGEND> This schedule contains summary financial information extracted from U.S. Franchise Systems, Inc. consolidated financial statements for the years ended December 31, 1998, 1997 and 1996, respectively and is qualified in its entirety by reference to such financial statements. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> YEAR YEAR YEAR <FISCAL-YEAR-END> DEC-31-1998 DEC-31-1997 DEC-31-1996 <PERIOD-START> JAN-01-1998 JAN-01-1997 JAN-01-1996 <PERIOD-END> DEC-31-1998 DEC-31-1997 DEC-31-1996 <CASH> 15,966 15,890 31,188 <SECURITIES> 0 0 0 <RECEIVABLES> 2,070 268 114 <ALLOWANCES> 74 0 0 <INVENTORY> 0 0 0 <CURRENT-ASSETS> 20,898 20,299 33,934 <PP&E> 3,396 5,595 292 <DEPRECIATION> 365 140 32 <TOTAL-ASSETS> 84,318 36,351 40,105 <CURRENT-LIABILITIES> 5,329 8,155 5,819 <BONDS> 0 19,412 0 <PREFERRED-MANDATORY> 0 0 18,477 <PREFERRED> 0 0 0 <COMMON> 491 420 426<F1> <OTHER-SE> 68,894 3,454 11,850 <TOTAL-LIABILITY-AND-EQUITY> 84,318 36,351 40,105 <SALES> 10,584 1,867 94 <TOTAL-REVENUES> 10,584 1,867 94 <CGS> 0 0 0 <TOTAL-COSTS> 13,468 10,814 6,685<F3> <OTHER-EXPENSES> 0 0 0 <LOSS-PROVISION> 0 0 0 <INTEREST-EXPENSE> 0 1,905 126 <INCOME-PRETAX> (2,884) (8,947) (6,591) <INCOME-TAX> 0 0 0 <INCOME-CONTINUING> (2,884) (8,947) (6,591) <DISCONTINUED> 0 0 0 <EXTRAORDINARY> 0 0 0 <CHANGES> 0 0 0 <NET-INCOME> (2,884) (8,947) (8,309) <EPS-PRIMARY> (0.16) (0.71) (0.75)<F2> <EPS-DILUTED> (0.16) (0.71) (0.75)<F2> <FN> <F1> Includes 3,128,473 shares of Class A common stock that are redeemable under certain circumstances by the Company for reasons not under the Company's control. <F2> Per share amounts are determined by dividing loss applicable to common stockholders by weighted average shares outstanding. Weighted average shares include redeemable common shares outstanding. Loss applicable to common stockholders represents net loss adjusted for dividends accreted on the redeemable preferred stock. <F3> Includes interest income and interest expense. </FN>