<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM SUN
HEALTHCARE GROUP, INC., 1997 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-31-1997             DEC-31-1997             DEC-31-1997             DEC-31-1997
<PERIOD-START>                             JAN-01-1997             JAN-01-1997             JAN-01-1997             JAN-01-1997
<PERIOD-END>                               MAR-31-1997             JUN-30-1997             SEP-30-1997             DEC-31-1997
<CASH>                                          24,866                   8,045                   2,418                  21,120
<SECURITIES>                                         0                       0                       0                       0
<RECEIVABLES>                                  329,244                 348,086                 400,102                 559,781
<ALLOWANCES>                                    17,220                  19,509                  21,091                  34,433
<INVENTORY>                                          0                       0                       0                       0
<CURRENT-ASSETS>                               394,403                 406,743                 430,254                 632,717
<PP&E>                                         542,349                 544,211                 546,456                 685,607
<DEPRECIATION>                                       0                       0                       0                  54,505
<TOTAL-ASSETS>                               1,537,082               1,604,187               1,712,428               2,579,236
<CURRENT-LIABILITIES>                          168,342                 195,693                 194,210                 325,692
<BONDS>                                        754,253                 772,021                 861,245               1,567,971
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                           512                     513                     516                     517
<OTHER-SE>                                     584,821                 607,863                 629,336                 616,536
<TOTAL-LIABILITY-AND-EQUITY>                 1,537,082               1,604,187               1,712,428               2,579,236
<SALES>                                              0                       0                       0                       0
<TOTAL-REVENUES>                               398,636                 846,181               1,332,354               2,010,820
<CGS>                                                0                       0                       0                       0
<TOTAL-COSTS>                                  327,903                 694,787               1,091,249               1,662,818
<OTHER-EXPENSES>                                     0                       0                       0                       0
<LOSS-PROVISION>                                 3,194                   6,773                  10,736                  15,839
<INTEREST-EXPENSE>                              11,324                  25,486                  42,670                  74,482
<INCOME-PRETAX>                                 26,127                  55,342                  87,178                  95,882
<INCOME-TAX>                                    10,190                  21,583                  33,999                  41,153
<INCOME-CONTINUING>                             15,937                  33,759                  53,179                  54,729
<DISCONTINUED>                                       0                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0                  19,928
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                    15,937                  33,759                  53,179                  34,801
<EPS-PRIMARY>                                     0.35                    0.73                    1.15                    0.75
<EPS-DILUTED>                                     0.33                    0.69                    1.08                    0.74
        

</TABLE>