<TABLE> <S> <C>

<ARTICLE>                   7
<CIK>                       0000018508
<NAME>                      Foremost Corporation of America
<MULTIPLIER>                1,000
<CURRENCY>                  US Dollars

       

<S>                         <C>          <C>          <C>    
<PERIOD-TYPE>                     3-Mos        6-Mos        9-Mos  
<FISCAL-YEAR-END>           Dec-31-1997  Dec-31-1997  Dec-31-1997  
<PERIOD-START>              Jan-01-1997  Jan-01-1997  Jan-01-1997  
<PERIOD-END>                Mar-31-1997  Jun-30-1997  Sep-30-1997  
<EXCHANGE-RATE>                       1            1            1  
<DEBT-HELD-FOR-SALE>            333,059      345,619      359,590  
<DEBT-CARRYING-VALUE>             2,305        2,267        2,213  
<DEBT-MARKET-VALUE>               2,298        2,272        2,218  
<EQUITIES>                       91,677       88,016       93,443  
<MORTGAGE>                       12,027       11,956       11,883  
<REAL-ESTATE>                    14,725       14,986       14,853  
<TOTAL-INVEST>                  476,749      487,617      506,858  
<CASH>                            1,501        2,291        3,731  
<RECOVER-REINSURE>               21,579       22,188       22,309  
<DEFERRED-ACQUISITION>           73,398       76,040       79,301  
<TOTAL-ASSETS>                  705,623      720,020      746,016  
<POLICY-LOSSES>                  90,748       87,395       84,156  
<UNEARNED-PREMIUMS>             243,794      253,862      260,470  
<POLICY-OTHER>                        0            0            0  
<POLICY-HOLDER-FUNDS>                 0            0            0  
<NOTES-PAYABLE>                 101,413       99,263       95,098  
<PREFERRED-MANDATORY>                 0            0            0  
<PREFERRED>                           0            0            0  
<COMMON>                         14,000       14,000       14,000  
<OTHER-SE>                      203,064      209,997      227,463  
<TOTAL-LIABILITY-AND-EQUITY>    705,623      720,020      746,016  
<PREMIUMS>                      106,578      213,536      321,550  
<INVESTMENT-INCOME>               6,279       12,603       19,292  
<INVESTMENT-GAINS>                1,539        6,950        8,794  
<OTHER-INCOME>                      658        1,222        1,831  
<BENEFITS>                       71,704      133,399      191,628  
<UNDERWRITING-AMORTIZATION>      30,926       61,863       93,084  
<UNDERWRITING-OTHER>              7,049       14,557       21,667  
<INCOME-PRETAX>                   5,375       24,492       45,088  
<INCOME-TAX>                       (566)      (6,223)     (12,396)
<INCOME-CONTINUING>               4,809       18,269       32,692  
<DISCONTINUED>                        0           90          110  
<EXTRAORDINARY>                       0            0            0  
<CHANGES>                             0            0            0  
<NET-INCOME>                      4,809       18,359       32,802  
<EPS-PRIMARY>                      0.17         0.65         1.17  
<EPS-DILUTED>                      0.16         0.64         1.15  
<RESERVE-OPEN>                   93,420       93,519       92,976  
<PROVISION-CURRENT>              68,779      129,595      187,578  
<PROVISION-PRIOR>                 2,924        3,803        4,050  
<PAYMENTS-CURRENT>               37,207       90,925      145,468  
<PAYMENTS-PRIOR>                 37,354       48,597       54,980  
<RESERVE-CLOSE>                  90,748       87,395       84,156  
<CUMULATIVE-DEFICIENCY>               0            0            0  

<FN>
     Prior periods are presented to reflect the restatement of diluted earings
per share data as the result of adoption of Financial Accounting Standards Board
Statement No. 128, "Earnings Per Share".
</FN>
        

</TABLE>