<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEET AT MARCH 31, 1998 AND THE RELATED STATEMENTS OF
INCOME AND CASH FLOWS FOR THE THREE MONTHS ENDED MARCH 31, 1998 OF STARWOOD
HOTELS AND RESORTS WORLDWIDE, INC. WHICH INCLUDE THE ACCOUNTS OF STARWOOD HOTELS
AND RESORTS WORLDWIDE, INC. AND WESTIN FROM THE DATE OF THE ITT CORPORATION
MERGER (ITT MERGER) ON FEBRUARY 23, 1998 THROUGH MARCH 31, 1998 AND THE ACCOUNTS
OF ITT CORPORATION (ITT) AS OF AND FOR THE THREE MONTHS ENDED MARCH 31, 1998.
THIS SCHEDULE ALSO CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEET AT MARCH 31, 1997 AND THE RELATED STATEMENTS OF
INCOME AND CASH FLOWS FOR THE THREE MONTHS ENDED MARCH 31, 1997 OF ITT, AS
REPORTED. THESE SCHEDULES ARE QUALIFIED IN THEIR ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS. THE INFORMATION PROVIDED IN THIS SCHEDULE HAS BEEN
RESTATED FOR THE EFFECTS OF THE ITT MERGER REVERSE ACQUISITION PURCHASE PRICE
ACCOUNTING, FOR THE EFFECTS OF THE DISCONTINUED OPERATIONS OF ITT AND PURSUANT
TO STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 128, EARNINGS PER SHARE.
</LEGEND>
<RESTATED> 
<CIK> 0000316206
<NAME> STARWOOD HOTELS & RESORTS WORLDWIDE, INC.
<MULTIPLIER> 1,000,000
<CURRENCY> U.S. DOLLARS
       
<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998             DEC-31-1997
<PERIOD-START>                             JAN-01-1998             JAN-01-1997
<PERIOD-END>                               MAR-31-1998             MAR-31-1997
<EXCHANGE-RATE>                                      1                       1
<CASH>                                             257                     205
<SECURITIES>                                         0                       0
<RECEIVABLES>                                      560                     914
<ALLOWANCES>                                         0                       0
<INVENTORY>                                         69                      55
<CURRENT-ASSETS>                                 1,028                   1,299
<PP&E>                                           6,295                   5,127
<DEPRECIATION>                                     912                     689
<TOTAL-ASSETS>                                  11,506                   8,694
<CURRENT-LIABILITIES>                            2,768                   1,142
<BONDS>                                         10,512                   1,996
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                             2                       1
<OTHER-SE>                                     (2,587)                   3,129
<TOTAL-LIABILITY-AND-EQUITY>                    11,506                   8,694
<SALES>                                              0                       0
<TOTAL-REVENUES>                                 1,702                   1,333
<CGS>                                                0                       0
<TOTAL-COSTS>                                    1,651                   1,316
<OTHER-EXPENSES>                                     6                   (163)
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                                  87                      23
<INCOME-PRETAX>                                   (30)                     157
<INCOME-TAX>                                         6                      64
<INCOME-CONTINUING>                               (33)                      95
<DISCONTINUED>                                     940                    (15)
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                    (11)
<NET-INCOME>                                       907                      69
<EPS-PRIMARY>                                     5.96                    0.55
<EPS-DILUTED>                                     5.96                    0.54
        


</TABLE>