EQUUS GAMING CO LP
10-Q/A, EX-27, 2000-09-21
MISCELLANEOUS AMUSEMENT & RECREATION
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<TABLE> <S> <C>

<ARTICLE> 5
<RESTATED>
<MULTIPLIER> 1000

<S>                                     <C>
<PERIOD-TYPE>                           6-MOS
<FISCAL-YEAR-END>                       DEC-31-2000
<PERIOD-START>                          JAN-01-2000
<PERIOD-END>                            JUN-30-2000
<CASH>                                       1,882   <F1>
<SECURITIES>                                     0
<RECEIVABLES>                                3,975   <F2>
<ALLOWANCES>                                     0
<INVENTORY>                                      0
<CURRENT-ASSETS>                            12,299
<PP&E>                                      79,229
<DEPRECIATION>                             (20,198)
<TOTAL-ASSETS>                              71,332
<CURRENT-LIABILITIES>                       20,789
<BONDS>                                     53,983   <F3>
                            0
                                      0
<COMMON>                                         0
<OTHER-SE>                                 (17,377)
<TOTAL-LIABILITY-AND-EQUITY>                71,332
<SALES>                                          0
<TOTAL-REVENUES>                            34,438
<CGS>                                            0
<TOTAL-COSTS>                                    0
<OTHER-EXPENSES>                            32,344   <F4>
<LOSS-PROVISION>                                 0
<INTEREST-EXPENSE>                           4,902
<INCOME-PRETAX>                                  0
<INCOME-TAX>                                   198   <F5>
<INCOME-CONTINUING>                              0
<DISCONTINUED>                                   0
<EXTRAORDINARY>                                  0
<CHANGES>                                        0
<NET-INCOME>                                (2,813)
<EPS-BASIC>                                 (.34)
<EPS-DILUTED>                                    0
<FN>
<F1>  Includes  restricted  cash  $157,000
<F2>  Includes  notes  receivable  of  $2,100,000
<F3>  Net  of  a  bond  discount  of  $737,000
<F4>  Represent  total  expenses including depreciation of $1,816,896, excluding
      financial  expenses  reproted separately.
<F5>  Represents  a  provision  for  income  tax  from a deferred tax liability.


</TABLE>


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