<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM SUN
HEALTHCARE GROUP, INC. 1996 DECEMBER 31 FORM 10-K, MARCH 31 FORM 10-Q, JUNE 30
FORM 10-Q, SEPTEMBER 30 FORM 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
<S>                             <C>                     <C>                     <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   6-MOS                   9-MOS                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996             DEC-31-1996             DEC-31-1996             DEC-31-1996
<PERIOD-START>                             JAN-01-1996             JAN-01-1996             JAN-01-1996             JAN-01-1996
<PERIOD-END>                               MAR-31-1996             JUN-30-1996             SEP-30-1996             DEC-31-1996
<CASH>                                          17,096                   9,415                  21,420                  14,880
<SECURITIES>                                         0                       0                       0                       0
<RECEIVABLES>                                  266,752                 279,336                 280,289                 299,145
<ALLOWANCES>                                    10,000                   9,759                  13,873                  16,877
<INVENTORY>                                          0                       0                       0                       0
<CURRENT-ASSETS>                               341,880                 325,321                 346,330                 363,148
<PP&E>                                         226,627                 101,324                 227,518                 334,052
<DEPRECIATION>                                       0                       0                       0                  28,332
<TOTAL-ASSETS>                               1,069,921               1,077,023               1,099,728               1,229,426
<CURRENT-LIABILITIES>                          100,370                 101,324                 124,300                 151,566
<BONDS>                                        388,859                 379,724                 384,869                 483,453
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                           511                     511                     512                     511
<OTHER-SE>                                     559,041                 577,148                 572,514                 571,626
<TOTAL-LIABILITY-AND-EQUITY>                 1,069,921               1,077,023               1,099,728               1,229,426
<SALES>                                              0                       0                       0                       0
<TOTAL-REVENUES>                               320,291                 645,744                 986,251               1,316,308
<CGS>                                                0                       0                       0                       0
<TOTAL-COSTS>                                  264,629                 531,862                 811,210               1,107,821
<OTHER-EXPENSES>                                     0                       0                       0                       0
<LOSS-PROVISION>                                 1,220                   2,463                   4,967                  14,970
<INTEREST-EXPENSE>                               6,426                  12,911                  18,987                  25,899
<INCOME-PRETAX>                                 25,565                  52,842                  57,072                  52,466
<INCOME-TAX>                                    10,226                  21,137                  30,929                  30,930
<INCOME-CONTINUING>                             15,339                  31,705                  26,143                  21,536
<DISCONTINUED>                                       0                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0                       0
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                    15,339                  31,705                  26,143                  21,536
<EPS-PRIMARY>                                     0.32                    0.68                    0.56                    0.46
<EPS-DILUTED>                                     0.31                    0.64                    0.56                    0.46
        

</TABLE>