U S AUTOMOBILE ACCEPTANCE SNP-1 INC
10QSB, 1997-11-17
SHORT-TERM BUSINESS CREDIT INSTITUTIONS
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WPC

<TABLE> <S> <C>

<ARTICLE> 5
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                         508,875
<SECURITIES>                                         0
<RECEIVABLES>                                1,589,372
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                             2,098,247
<PP&E>                                               0
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                               2,710,304
<CURRENT-LIABILITIES>                        2,615,416
<BONDS>                                              0
                                0
                                          0
<COMMON>                                         1,000
<OTHER-SE>                                      67,365
<TOTAL-LIABILITY-AND-EQUITY>                 2,710,304
<SALES>                                          3,895
<TOTAL-REVENUES>                                89,144
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                40,318
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              90,210
<INCOME-PRETAX>                               (41,384)
<INCOME-TAX>                                  (41,384)
<INCOME-CONTINUING>                           (41,384)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (41,384)
<EPS-PRIMARY>                                  (41.38)
<EPS-DILUTED>                                  (41.38)
        

</TABLE>


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