<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
0 0
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>