<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
EPS HAS BEEN PREPARED IN ACCORDANCE WITH SFAS NO. 128, AND BASIC AND DILUTED EPS
HAVE BEEN ENTERED IN THE PRIMARY AND FULLY DILUTED LINE ITEMS, RESPECTIVELY.
</LEGEND>
<CIK> 0000048595
<NAME> STARWOOD HOTELS & RESORTS
<MULTIPLIER> 1,000,000
<CURRENCY> U.S. DOLLARS
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> APR-01-2000
<PERIOD-END> JUN-30-2000
<EXCHANGE-RATE> 1
<CASH> 2
<SECURITIES> 0
<RECEIVABLES> 1,756
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 52
<PP&E> 4,692
<DEPRECIATION> 392
<TOTAL-ASSETS> 7,213
<CURRENT-LIABILITIES> 65
<BONDS> 509
135
0
<COMMON> 2
<OTHER-SE> 6,468
<TOTAL-LIABILITY-AND-EQUITY> 7,213
<SALES> 0
<TOTAL-REVENUES> 338
<CGS> 0
<TOTAL-COSTS> 94
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 19
<INCOME-PRETAX> 227
<INCOME-TAX> 0
<INCOME-CONTINUING> 227
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 227
<EPS-BASIC> 0
<EPS-DILUTED> 0
</TABLE>