<TABLE> <S> <C>

<ARTICLE> 7
<LEGEND>
This schedule contains summary financial information extracted from the
quarterly consolidated financial statements of UNUM Corporation and
subsidiaries and is qualified in its entirety by reference to such contained
in UNUM Corporation's SEC Form 10-Q for the period ended September 30, 1996.
</LEGEND>
<RESTATED> 
<CIK> 0000795581
<NAME> FORM 10-Q
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               SEP-30-1996
<DEBT-HELD-FOR-SALE>                         7,469,800
<DEBT-CARRYING-VALUE>                                0
<DEBT-MARKET-VALUE>                                  0
<EQUITIES>                                      27,300
<MORTGAGE>                                   1,118,900
<REAL-ESTATE>                                  233,600
<TOTAL-INVEST>                              11,641,000<F2>
<CASH>                                          43,200<F2>
<RECOVER-REINSURE>                                   0
<DEFERRED-ACQUISITION>                       1,225,300<F2>
<TOTAL-ASSETS>                              15,257,100<F2>
<POLICY-LOSSES>                              7,042,200<F2>
<UNEARNED-PREMIUMS>                                  0
<POLICY-OTHER>                                       0
<POLICY-HOLDER-FUNDS>                        3,622,600<F2>
<NOTES-PAYABLE>                                564,100
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        10,000
<OTHER-SE>                                   2,276,300
<TOTAL-LIABILITY-AND-EQUITY>                15,257,100<F2>
<PREMIUMS>                                   2,349,000<F2>
<INVESTMENT-INCOME>                            630,400<F2>
<INVESTMENT-GAINS>                               2,000
<OTHER-INCOME>                                  55,600<F2>
<BENEFITS>                                   1,765,300<F2>
<UNDERWRITING-AMORTIZATION>                   (77,700)<F1><F2>
<UNDERWRITING-OTHER>                                 0
<INCOME-PRETAX>                                272,000
<INCOME-TAX>                                    82,000
<INCOME-CONTINUING>                            190,000
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   190,000
<EPS-PRIMARY>                                     1.30<F3>
<EPS-DILUTED>                                     1.28<F4>
<RESERVE-OPEN>                                       0
<PROVISION-CURRENT>                                  0
<PROVISION-PRIOR>                                    0
<PAYMENTS-CURRENT>                                   0
<PAYMENTS-PRIOR>                                     0
<RESERVE-CLOSE>                                      0
<CUMULATIVE-DEFICIENCY>                              0
<FN>
<F1>This item contains the amounts of deferred and amortized policy acquisition
costs for the period presented.
<F2>Restated to reflect the reclassification of certain amounts in the income
statement and balance sheet.
<F3>Previously restated to reflect two-for-one common stock split completed 
June 2, 1997.
<F4>Restated to report diluted EPS.
</FN>
        

</TABLE>