EQUUS GAMING CO LP
10-Q, EX-27, 2000-11-14
MISCELLANEOUS AMUSEMENT & RECREATION
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<TABLE> <S> <C>

<ARTICLE> 5
<MULTIPLIER> 1000

<S>                                     <C>
<PERIOD-TYPE>                           9-MOS
<FISCAL-YEAR-END>                       DEC-31-2000
<PERIOD-START>                          JAN-01-2000
<PERIOD-END>                            SEP-30-2000
<CASH>                                         592   <F1>
<SECURITIES>                                     0
<RECEIVABLES>                                5,172   <F2>
<ALLOWANCES>                                     0
<INVENTORY>                                      0
<CURRENT-ASSETS>                            11,919
<PP&E>                                      80,784
<DEPRECIATION>                             (21,019)
<TOTAL-ASSETS>                              71,684
<CURRENT-LIABILITIES>                       22,508
<BONDS>                                     55,644   <F3>
                            0
                                      0
<COMMON>                                         0
<OTHER-SE>                                 (20,345)
<TOTAL-LIABILITY-AND-EQUITY>                71,684
<SALES>                                          0
<TOTAL-REVENUES>                            50,886
<CGS>                                            0
<TOTAL-COSTS>                                    0
<OTHER-EXPENSES>                            49,425   <F4>
<LOSS-PROVISION>                                 0
<INTEREST-EXPENSE>                           7,407
<INCOME-PRETAX>                                  0
<INCOME-TAX>                                   244   <F5>
<INCOME-CONTINUING>                              0
<DISCONTINUED>                                   0
<EXTRAORDINARY>                                  0
<CHANGES>                                        0
<NET-INCOME>                                (5,813)
<EPS-BASIC>                                (.690)
<EPS-DILUTED>                                    0
<FN>
<F1>  Includes  restricted  cash  of  $414,575
<F2>  Includes  notes  receivable  of  $2,616,000
<F3>  Net  of  bond  discount  of  $676,000
<F4> Represents  total  expenses including depreciation of $2,672,107, excluding
     financial  expenses  reported  separately.
<F5>  Represents  a  provision  for  income  tax  from a deferred tax liability.


</TABLE>


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