<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from U.S.
Franchise Systems, Inc. consolidated financial statements for the three months
ended March 31, 1999 and is qualified in its entirety by reference to such
financial statements.
</LEGEND>
<MULTIPLIER>                                                       1,000
       
                                                      
<PERIOD-TYPE>                                                      9-MOS
<FISCAL-YEAR-END>                                            DEC-31-1999
<PERIOD-START>                                               JAN-01-1999
<PERIOD-END>                                                 MAR-31-1999
<CASH>                                                            11,868
<SECURITIES>                                                           0
<RECEIVABLES>                                                  2,181,000
<ALLOWANCES>                                                     103,000
<INVENTORY>                                                            0
<CURRENT-ASSETS>                                                  17,566
<PP&E>                                                             3,331
<DEPRECIATION>                                                       341
<TOTAL-ASSETS>                                                    84,696
<CURRENT-LIABILITIES>                                              4,363
<BONDS>                                                                0
<PREFERRED-MANDATORY>                                                  0
<PREFERRED>                                                            0
<COMMON>                                                             491  <F1>
<OTHER-SE>                                                        69,844
<TOTAL-LIABILITY-AND-EQUITY>                                      84,696
<SALES>                                                            3,176
<TOTAL-REVENUES>                                                   3,176
<CGS>                                                                  0
<TOTAL-COSTS>                                                      2,671
<OTHER-EXPENSES>                                                       0
<LOSS-PROVISION>                                                       0
<INTEREST-EXPENSE>                                                     0
<INCOME-PRETAX>                                                      505
<INCOME-TAX>                                                           0
<INCOME-CONTINUING>                                                  505
<DISCONTINUED>                                                         0
<EXTRAORDINARY>                                                        0
<CHANGES>                                                              0
<NET-INCOME>                                                         505  <F2>
<EPS-PRIMARY>                                                          3  <F2>
<EPS-DILUTED>                                                          3
<FN>
<F1> Includes 3,128,473 (net of 58,807 shares in treasury) 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 net income applicable to
common stockholders by weighted average shares outstanding. Weighted average
shares include redeemable common shares outstanding.
</FN>