<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED FINANCIAL STATEMENTS OF GREATE BAY CASINO CORPORATION AND
SUBSIDIARIES AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<RESTATED>
<CIK> 0000030117
<NAME> GREATE BAY CASINO CORPORATION
<MULTIPLIER> 1,000

<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1999             DEC-31-1999
<PERIOD-START>                             APR-01-1999             JAN-01-1999
<PERIOD-END>                               JUN-30-1999             JUN-30-1999
<CASH>                                           5,372                   5,372
<SECURITIES>                                         0                       0
<RECEIVABLES>                                      416                     416
<ALLOWANCES>                                         0                       0
<INVENTORY>                                        621                     621
<CURRENT-ASSETS>                                 8,123                   8,123
<PP&E>                                             747                     747
<DEPRECIATION>                                     349                     349
<TOTAL-ASSETS>                                  10,810                  10,810
<CURRENT-LIABILITIES>                           10,669                  10,669
<BONDS>                                         37,647                  37,647
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                           519                     519
<OTHER-SE>                                    (38,025)                (38,025)
<TOTAL-LIABILITY-AND-EQUITY>                    10,810                  10,810
<SALES>                                          1,708                   3,613
<TOTAL-REVENUES>                                 1,885                   4,090
<CGS>                                              797                   1,815
<TOTAL-COSTS>                                    1,510                   3,149
<OTHER-EXPENSES>                              (85,645)                (86,844)
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                               2,870                   6,638
<INCOME-PRETAX>                                 83,150                  81,147
<INCOME-TAX>                                       (6)                      27
<INCOME-CONTINUING>                             83,156                  81,120
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                    83,156                  81,120
<EPS-BASIC>                                      16.03                   15.64
<EPS-DILUTED>                                    16.03                   15.64


</TABLE>