<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 June 30, 1997.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               JUN-30-1997
<DEBT-HELD-FOR-SALE>                         6,916,200
<DEBT-CARRYING-VALUE>                                0
<DEBT-MARKET-VALUE>                                  0
<EQUITIES>                                      32,500
<MORTGAGE>                                   1,120,900
<REAL-ESTATE>                                  231,200
<TOTAL-INVEST>                               8,665,900<F3>
<CASH>                                          41,400<F3>
<RECOVER-REINSURE>                           1,243,400<F3>
<DEFERRED-ACQUISITION>                         949,900<F3>
<TOTAL-ASSETS>                              12,901,400<F3>
<POLICY-LOSSES>                              7,604,500<F3>
<UNEARNED-PREMIUMS>                                  0
<POLICY-OTHER>                                       0
<POLICY-HOLDER-FUNDS>                        1,275,000
<NOTES-PAYABLE>                                544,400
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        20,000<F1>
<OTHER-SE>                                   2,220,300<F1>
<TOTAL-LIABILITY-AND-EQUITY>                12,901,400<F3>
<PREMIUMS>                                   1,569,400<F3>
<INVESTMENT-INCOME>                            331,200<F3>
<INVESTMENT-GAINS>                             (5,200)
<OTHER-INCOME>                                 156,100<F3>
<BENEFITS>                                   1,173,500<F3>
<UNDERWRITING-AMORTIZATION>                   (82,000)<F2><F3>
<UNDERWRITING-OTHER>                                 0
<INCOME-PRETAX>                                298,100
<INCOME-TAX>                                    95,500
<INCOME-CONTINUING>                            202,600
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   202,600
<EPS-PRIMARY>                                     1.44<F1>
<EPS-DILUTED>                                     1.41<F4>
<RESERVE-OPEN>                                       0
<PROVISION-CURRENT>                                  0
<PROVISION-PRIOR>                                    0
<PAYMENTS-CURRENT>                                   0
<PAYMENTS-PRIOR>                                     0
<RESERVE-CLOSE>                                      0
<CUMULATIVE-DEFICIENCY>                              0
<FN>
<F1>Previously restated for two-for-one common stock split completed 
June 2, 1997.
<F2>This item contains the amounts of deferred and amortized policy acquisition
costs for the period presented.
<F3>Restated for the reclassification of certain amounts in the income 
statement and balance sheet.
<F4>Restated to report diluted EPS.
</FN>
        

</TABLE>