<TABLE> <S> <C>

<ARTICLE>                     5
<LEGEND>
                     UNITED PAYORS & UNITED PROVIDERS, INC.
                                AND SUBSIDIARIES
                             FINANCIAL DATA SCHEDULE
               AS OF AND FOR THE THREE MONTHS ENDED MARCH 31, 1998

     This schedule contains summary financial information extracted from the
Consolidated Balance Sheets and Statements of Operations of United Payors &
United Providers, Inc. as of and for the three months ended March 31, 1998 and
is qualified in its entirety by reference to such financial statements.
</LEGEND>
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                                              DEC-31-1998
<PERIOD-START>                                                 JAN-01-1998
<PERIOD-END>                                                   MAR-31-1998
<CASH>                                                          15,646,109
<SECURITIES>                                                    10,470,868
<RECEIVABLES>                                                   11,893,320
<ALLOWANCES>                                                             0
<INVENTORY>                                                              0
<CURRENT-ASSETS>                                                39,336,997
<PP&E>                                                           5,749,522
<DEPRECIATION>                                                   1,713,214
<TOTAL-ASSETS>                                                  88,153,275
<CURRENT-LIABILITIES>                                           13,007,231
<BONDS>                                                         11,313,687
<PREFERRED-MANDATORY>                                                    0
<PREFERRED>                                                              0
<COMMON>                                                        34,182,167
<OTHER-SE>                                                      28,471,857
<TOTAL-LIABILITY-AND-EQUITY>                                    88,153,275
<SALES>                                                                  0
<TOTAL-REVENUES>                                                18,598,010
<CGS>                                                                    0
<TOTAL-COSTS>                                                   11,040,202
<OTHER-EXPENSES>                                                         0
<LOSS-PROVISION>                                                         0
<INTEREST-EXPENSE>                                                 256,931
<INCOME-PRETAX>                                                  7,520,900
<INCOME-TAX>                                                     3,124,706
<INCOME-CONTINUING>                                              4,396,194
<DISCONTINUED>                                                           0
<EXTRAORDINARY>                                                          0
<CHANGES>                                                                0
<NET-INCOME>                                                     4,396,194
<EPS-PRIMARY>                                                         0.39
<EPS-DILUTED>                                                         0.37
        

</TABLE>