<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 dated September 30, 1996.
</LEGEND>
<RESTATED>
<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>                              11,633,100
<CASH>                                          42,200
<RECOVER-REINSURE>                             538,100
<DEFERRED-ACQUISITION>                       1,203,000
<TOTAL-ASSETS>                              15,152,100
<POLICY-LOSSES>                              6,937,200
<UNEARNED-PREMIUMS>                                  0
<POLICY-OTHER>                                       0
<POLICY-HOLDER-FUNDS>                        3,622,600
<NOTES-PAYABLE>                                564,100
<COMMON>                                        10,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                   2,276,300
<TOTAL-LIABILITY-AND-EQUITY>                15,152,100
<PREMIUMS>                                   2,326,600
<INVESTMENT-INCOME>                            629,600
<INVESTMENT-GAINS>                               2,000
<OTHER-INCOME>                                  56,800
<BENEFITS>                                   1,751,600
<UNDERWRITING-AMORTIZATION>                   (60,500)<F1>
<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<F2>
<EPS-DILUTED>                                        0
<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 two-for-one common stock split compelted June 2, 1997.
</FN>
        


</TABLE>