<TABLE> <S> <C>



<ARTICLE> 5
<LEGEND>
This schedule contains restated summary financial information compiled
from the Registrant's and Vacation Break U.S.A., Inc.'s Form 10-Ks and 
Form 10-Qs for the periods indicated and is qualified in its entirety 
by reference to such financial statements.
</LEGEND>
 
       
<S>                        <C>                     <C>                     <C>                          <C>
<PERIOD-TYPE>              9-MOS                   6-MOS                   3-MOS                        Year 
<FISCAL-YEAR-END>                     DEC-31-1996             DEC-31-1996              DEC-1-1996                DEC-31-1995
<PERIOD-END>                          SEP-30-1996             JUN-30-1996             MAR-31-1996                DEC-31-1995
<CASH>                                      13088                   10636                   11368                      10594 
<SECURITIES>                                    0                       0                       0                          0
<RECEIVABLES>                              229898                  219452                  205601                     185645 
<ALLOWANCES>                                16246                   15989                   15541                      15471  
<INVENTORY>                                 66355                   63995                   63525                      58855
<CURRENT-ASSETS>                                0                       0                       0                          0
<PP&E>                                      36640                   34765                   32789                      30648
<DEPRECIATION>                              14045                   13399                   12998                      12471   
<TOTAL-ASSETS>                             361594                  347692                  339604                     320112
<CURRENT-LIABILITIES>                           0                       0                       0                          0
<BONDS>                                    121863                  123243                  117105                     117763
<PREFERRED-MANDATORY>                           0                       0                       0                          0
<PREFERRED>                                     0                       0                       0                          0
<COMMON>                                      180                     179                     179                        177 
<OTHER-SE>                                 130459                  118396                  106170                     100308
<TOTAL-LIABILITY-AND-EQUITY>               361594                  347692                  339604                     320112   
<SALES>                                    168201                  114516                   41753                     148015   
<TOTAL-REVENUES>                           187103                  126284                   45598                     175706
<CGS>                                       58158                   40288                   15265                      54713
<TOTAL-COSTS>                               71097                   48211                   17926                      72624
<OTHER-EXPENSES>                                0                       0                       0                          0
<LOSS-PROVISION>                             5059                    3386                    1329                       8030
<INTEREST-EXPENSE>                           7700                    5274                    2866                      10521 
<INCOME-PRETAX>                             29098                   21149                    5288                      22208
<INCOME-TAX>                                11108                    7890                    1907                       8334
<INCOME-CONTINUING>                         17990                   13259                    3381                      13847
<DISCONTINUED>                                  0                       0                       0                          0
<EXTRAORDINARY>                                 0                       0                       0                          0   
<CHANGES>                                       0                       0                       0                          0
<NET-INCOME>                                17990                   13259                    3381                      13847
<EPS-PRIMARY>                                 .44                     .32                     .08                        .37
<EPS-DILUTED>                                 .42                     .31                     .08                        .35
        

</TABLE>