<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.

<CIK> 0000048595
<NAME> STARWOOD HOTELS & RESORTS
<MULTIPLIER> 1,000,000
<CURRENCY> U.S. DOLLARS

                             
<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
<PREFERRED-MANDATORY>                              135
<PREFERRED>                                          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