<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-31-1997             DEC-31-1997             DEC-31-1997             DEC-31-1996
<PERIOD-END>                      SEP-30-1997             JUN-30-1997             MAR-31-1997             DEC-31-1996
<CASH>                                  22208                    6739                    6712                   13316
<SECURITIES>                                0                       0                       0                       0
<RECEIVABLES>                          300395                  278913                  252157                  241626 
<ALLOWANCES>                            20099                   17446                   16474                   16528
<INVENTORY>                             75147                   69458                   71978                   67594     
<CURRENT-ASSETS>                            0                       0                       0                       0    
<PP&E>                                  42176                   40292                   39496                   38933
<DEPRECIATION>                          15670                   15132                   14163                   14131
<TOTAL-ASSETS>                         444712                  413322                  394093                  385570
<CURRENT-LIABILITIES>                       0                       0                       0                       0
<BONDS>                                151924                  126594                  125172                  113295
<PREFERRED-MANDATORY>                       0                       0                       0                       0
<PREFERRED>                                 0                       0                       0                       0
<COMMON>                                  249                     189                     189                     189
<OTHER-SE>                             192496                  180317                  169166                  161936
<TOTAL-LIABILITY-AND-EQUITY>           444712                  413322                  394093                  385570
<SALES>                                217758                  135115                   54992                  221599
<TOTAL-REVENUES>                       236626                  147105                   60483                  246731
<CGS>                                   70764                   44752                   18997                   76803
<TOTAL-COSTS>                           84552                   53908                   23219                   95213
<OTHER-EXPENSES>                            0                       0                       0                       0
<LOSS-PROVISION>                         9383                    4958                    1775                    7827 
<INTEREST-EXPENSE>                       7420                    4913                    2193                   10754
<INCOME-PRETAX>                         45280                   26839                    9785                   35443
<INCOME-TAX>                            17786                   10444                    3734                   13340 
<INCOME-CONTINUING>                     27494                   16395                    6051                   22103
<DISCONTINUED>                              0                       0                       0                       0
<EXTRAORDINARY>                             0                       0                       0                       0
<CHANGES>                                   0                       0                       0                       0
<NET-INCOME>                            27494                   16395                    6051                   22103
<EPS-PRIMARY>                             .63                     .38                     .14                     .54
<EPS-DILUTED>                             .59                     .36                     .13                     .51
        

</TABLE>