-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 PottawLB7aLYEhQ4CXxXJelWmMmoQ8i6HkzryRsXWL4YokX7pGJREgmAYuEraXsQ
 mD9a9hm1YcCjI9AAGgMcWg==

<SEC-DOCUMENT>0000927356-97-000637.txt : 19970520
<SEC-HEADER>0000927356-97-000637.hdr.sgml : 19970520
ACCESSION NUMBER:		0000927356-97-000637
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19970331
FILED AS OF DATE:		19970516
SROS:			NYSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VAIL RESORTS INC
		CENTRAL INDEX KEY:			0000812011
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
		IRS NUMBER:				510291762
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09614
		FILM NUMBER:		97609885

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 7
		STREET 2:		C/O ANACONDA TOWER
		CITY:			VAIL
		STATE:			CO
		ZIP:			81658
		BUSINESS PHONE:		9708452950

	MAIL ADDRESS:	
		STREET 1:		P O BOX 7
		CITY:			VAIL
		STATE:			CO
		ZIP:			81658
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>000092735697000637-001-seq1-10-q.txt
<DESCRIPTION>FORM 10-Q
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>2
<FILENAME>000092735697000637-002-seq2-ex-27.txt
<DESCRIPTION>FINANCIAL DATA SCHEDULE
</DOCUMENT>
</SUBMISSION>