HUDSON HOTELS CORP
10-Q, EX-27, 2000-11-14
HOTELS & MOTELS
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<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidate Balance Sheet, Consolidated Statement of Operations, Consolidated
Statements of Changes in Shareholders' Investment, Consolidated Statements of
Cash Flows and Notes to Consolidated Statements, and is qualified in its
entirety by reference to such financial statements and notes to
Consolidated Statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                       7,649,356
<SECURITIES>                                         0
<RECEIVABLES>                                1,342,968
<ALLOWANCES>                                         0
<INVENTORY>                                    369,884
<CURRENT-ASSETS>                             9,729,227
<PP&E>                                     137,393,044
<DEPRECIATION>                              18,657,635
<TOTAL-ASSETS>                             136,306,217
<CURRENT-LIABILITIES>                        7,767,572
<BONDS>                                    122,849,863
                                0
                                        295
<COMMON>                                         8,195
<OTHER-SE>                                   4,504,808
<TOTAL-LIABILITY-AND-EQUITY>               136,306,217
<SALES>                                     39,623,820
<TOTAL-REVENUES>                            39,623,820
<CGS>                                       26,509,790
<TOTAL-COSTS>                               26,509,790
<OTHER-EXPENSES>                               884,904
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           7,974,120
<INCOME-PRETAX>                              (457,257)
<INCOME-TAX>                                    59,952
<INCOME-CONTINUING>                          (517,209)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (512,468)
<EPS-BASIC>                                     (0.24)
<EPS-DILUTED>                                   (0.24)


</TABLE>


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