<TABLE> <S> <C>

<ARTICLE> 7
<LEGEND>
This schedule contains summary financial information extracted from the
annual 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-K for the year ended December 31, 1997.
</LEGEND>
<RESTATED> 
<CIK> 0000795581
<NAME> FORM 10-K
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               DEC-31-1997
<DEBT-HELD-FOR-SALE>                         7,310,900
<DEBT-CARRYING-VALUE>                                0
<DEBT-MARKET-VALUE>                                  0
<EQUITIES>                                      30,700
<MORTGAGE>                                   1,131,000
<REAL-ESTATE>                                  231,500
<TOTAL-INVEST>                               8,958,900<F2>
<CASH>                                          56,800<F2>
<RECOVER-REINSURE>                           1,441,200<F2>
<DEFERRED-ACQUISITION>                       1,031,700<F2>
<TOTAL-ASSETS>                              13,440,100<F2>
<POLICY-LOSSES>                              8,052,800<F2>
<UNEARNED-PREMIUMS>                                  0
<POLICY-OTHER>                                       0
<POLICY-HOLDER-FUNDS>                        1,004,900
<NOTES-PAYABLE>                                635,800
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        20,000
<OTHER-SE>                                   2,414,800
<TOTAL-LIABILITY-AND-EQUITY>                13,440,100
<PREMIUMS>                                   3,263,700<F2>
<INVESTMENT-INCOME>                            661,000<F2>
<INVESTMENT-GAINS>                             (3,600)
<OTHER-INCOME>                                 227,300<F2>
<BENEFITS>                                   2,438,800<F2>
<UNDERWRITING-AMORTIZATION>                   (116,900)<F1><F2>
<UNDERWRITING-OTHER>                                 0
<INCOME-PRETAX>                                536,400
<INCOME-TAX>                                   166,100
<INCOME-CONTINUING>                            370,300
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   370,300
<EPS-PRIMARY>                                     2.65
<EPS-DILUTED>                                     2.59<F3>
<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>Restated to report diluted EPS.
</FN>
        

</TABLE>