<TABLE> <S> <C>
<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENT OF ATLAS-ENERGY FOR THE NINETIES PUBLIC #8 L FINANCIAL DATA
STATEMENT FOR 1ST QUARTER 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<S> <C> <C>
<PERIOD-TYPE> 3-MOS 9-MOS
<FISCAL-YEAR-END> DEC-31-1999 DEC-31-1999
<PERIOD-START> JUL-01-2000 JAN-01-2000
<PERIOD-END> SEP-30-2000 SEP-30-2000
<CASH> 14,512 14,512
<SECURITIES> 0 0
<RECEIVABLES> 792,015 792,015
<ALLOWANCES> 0 0
<INVENTORY> 0 0
<CURRENT-ASSETS> 806,527 806,527
<PP&E> 12,573,810 12,573,810
<DEPRECIATION> (822,247) (822,247)
<TOTAL-ASSETS> 12,558,090 12,558,090
<CURRENT-LIABILITIES> 23,428 23,428
<BONDS> 0 0
0 0
0 0
<COMMON> 0 0
<OTHER-SE> 12,534,661 12,534,661
<TOTAL-LIABILITY-AND-EQUITY> 12,558,090 12,558,090
<SALES> 952,571 1,812,555
<TOTAL-REVENUES> 951,840 1,831,819
<CGS> 81,328 171,996
<TOTAL-COSTS> 81,328 171,996
<OTHER-EXPENSES> 487,950 1,021,770
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> 0 0
<INCOME-PRETAX> 382,562 638,053
<INCOME-TAX> 0 0
<INCOME-CONTINUING> 382,562 638,053
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> 382,562 638,053
<EPS-BASIC> 0 0
<EPS-DILUTED> 0 0
</TABLE>