Vail Resorts, Inc.
Ticker:MTN Post Office Box 7
Exchange:New York Stock Exchange Vail, CO 81620
Industry:Service (SIC Code 7011) (970) 476-5601

Offering Information
Type of Shares:Common Shares Filing Date:6/6/96
U.S. Shares:12,100,000 Offer Date:2/3/97
Non-U.S. Shares:0 Filing Range:$19.00 - $21.00
Primary Shares:5,000,000 Offer Price:$22.00
Secondary Shares:7,100,000 Gross Spread:$1.43
Offering Amount: $242,000,000 Selling:$0.86
Expenses:$3,500,000 Reallowance:$0.10
Shares Out After:33,298,888

Primary Underwriting Group
ManagerTierPhone
Bear, Stearns & Co. Inc.Lead Manager (212) 272-4850
Furman Selz IncorporatedCo-manager (212) 309-8285
Goldman, Sachs & Co.Co-manager (212) 902-5959
Salomon Brothers Inc.Co-manager (212) 783-2947
Schroder Wertheim & Company, IncorporatedCo-manager (212) 492-6900
Smith Barney Inc.Co-manager (212) 723-7300

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Cahill Gordon & Reindel
Bank's Law Firm: Kramer, Levin, Naftalis, Nessen, Kamin & Frankel
Auditor: Arthur Andersen
Registrar/Transfer Agent: Wilmington Trust

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
9/30/96 9/30/96
Revenue:$188.94Assets:$422.61
Net Income:$4.74Curr Assets:
EPS:$0.22Liabilities:$298.71
Prior EPS:$0.16Curr Liabilities:
Cash Flow/Oper:Equity:$123.91
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company is the premier mountain resort operator in North America. The company operates Vail Mountain, the largest single ski mountain complex in North America, and Beaver Creek Mountain, one of the world's premier family oriented mountain resorts. The company is one of the most profitable resort operators in the ski industry due to its attractive guest demographics, favorable weather and snowfall conditions, ability to attract both destination resort guests and day travelers from local population centers and proximity to both Denver International Airport and Vail/Eagle County Airport. In addition to resort operations, the company owns substantial real estate from which it derives significant strategic benefits and cash flow. On January 3, 1997, the company acquired the Breckenridge, keystone and Arapahoe Basinmountain resorts and significant related real estate interests and developable land.

Competition
The ski industry is highly competitive. The company competes with mountain resort areas in the United States, Canada and Europe for destination guests and with numerous mountain resorts in Colorado for day skiers. The company also competes with other worldwide recreation resorts, including warm weather resorts, for the vacation guest. The company's major U.S. competitors include the Utah ski area, the Lake Tahoe mountain resorts in California and Nevada, the New England mountain resorts and the major Colorado areas, including Copper Mountain, Telluride, Steamboat Springs, Winter Park and the Aspen resorts.

Business Plan
The primary objectives of the company's marketing efforts include 1) continuing to increase the recognition and goodwill associated with the company's brand names and trademarks, 2) building demand during both peak and non-peak periods; 3) increasing overall sales through targeted promotional programs in national and international markets and 4) capturing a larger share of an individual vacationer's total out-of-pocket spending at the company's resorts.

Use of Proceeds
The proceeds from the proposed offering will be used to redeem all of the company's outstanding 12.25% Senior Subordinated Notes due 2002 with the balance used to reduce outstanding revolving credit borrowings under the New Credit Facilities and for general corporate purposes.

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