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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950162-97-000743.txt : 19971022
<SEC-HEADER>0000950162-97-000743.hdr.sgml : 19971022
ACCESSION NUMBER:		0000950162-97-000743
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		19971021
EFFECTIVENESS DATE:		19971021
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:		S-8
		SEC ACT:		
		SEC FILE NUMBER:	333-38321
		FILM NUMBER:		97698526

	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>S-8
<SEQUENCE>1
<FILENAME>000095016297000743-001-seq1-s-8.txt
<DESCRIPTION>FORM S-8
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.A
<SEQUENCE>2
<FILENAME>000095016297000743-002-seq2-ex-4-a.txt
<DESCRIPTION>1993 STOCK OPTION PLAN
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.B
<SEQUENCE>3
<FILENAME>000095016297000743-003-seq3-ex-4-b.txt
<DESCRIPTION>1996 LONG TERM INCENTIVE AND SHARE AWARD
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>4
<FILENAME>000095016297000743-004-seq4-ex-5.txt
<DESCRIPTION>OPINION OF CAHILL GORDON & REINDEL
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.A
<SEQUENCE>5
<FILENAME>000095016297000743-005-seq5-ex-23-a.txt
<DESCRIPTION>CONSENT OF INDEPENDENT ACCOUNTANT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>6
<FILENAME>000095016297000743-006-seq6-ex-24.txt
<DESCRIPTION>POWER OF ATTORNEY
</DOCUMENT>
</SUBMISSION>