<TABLE> <S> <C>

<ARTICLE>                     5
<LEGEND>
                     UNITED PAYORS & UNITED PROVIDERS, INC.
                                AND SUBSIDIARIES
                             FINANCIAL DATA SCHEDULE
                AS OF AND FOR THE SIX MONTHS ENDED JUNE 30, 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 six months ended June 30, 1998 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                                                   DEC-31-1998
<PERIOD-START>                                                      JAN-01-1998
<PERIOD-END>                                                        JUN-30-1998
<CASH>                                                               16,751,201
<SECURITIES>                                                          7,826,571
<RECEIVABLES>                                                        11,866,918
<ALLOWANCES>                                                                  0
<INVENTORY>                                                                   0
<CURRENT-ASSETS>                                                     37,862,238
<PP&E>                                                                5,869,095
<DEPRECIATION>                                                        2,025,688
<TOTAL-ASSETS>                                                       89,994,577
<CURRENT-LIABILITIES>                                                10,584,196
<BONDS>                                                              10,563,687
<PREFERRED-MANDATORY>                                                         0
<PREFERRED>                                                                   0
<COMMON>                                                             34,372,260
<OTHER-SE>                                                           33,331,101
<TOTAL-LIABILITY-AND-EQUITY>                                         89,994,577
<SALES>                                                                       0
<TOTAL-REVENUES>                                                     37,695,186
<CGS>                                                                         0
<TOTAL-COSTS>                                                        21,969,666
<OTHER-EXPENSES>                                                              0
<LOSS-PROVISION>                                                              0
<INTEREST-EXPENSE>                                                      509,972
<INCOME-PRETAX>                                                      15,766,143
<INCOME-TAX>                                                          6,557,705
<INCOME-CONTINUING>                                                   9,208,438
<DISCONTINUED>                                                                0
<EXTRAORDINARY>                                                               0
<CHANGES>                                                                     0
<NET-INCOME>                                                          9,208,438
<EPS-PRIMARY>                                                              0.54
<EPS-DILUTED>                                                              0.51
        


</TABLE>