<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM PACIFICARE
HEALTH SYSTEMS, INC.'S CONSOLIDATED BALANCE SHEET AS OF MARCH 31, 1997, JUNE 30,
1997, SEPTEMBER 30, 1997 AND RELATED CONSOLIDATED STATEMENT OF INCOME FOR THE
QUARTERS ENDED MARCH 31, 1997, JUNE 30, 1997 AND SEPTEMBER 30, 1997, AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
<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
<CASH>                                         228,915                 238,661                 186,946
<SECURITIES>                                   776,845                 804,870                 810,075
<RECEIVABLES>                                  348,950                 278,723                 343,100
<ALLOWANCES>                                       489                   6,088                  13,492
<INVENTORY>                                          0                       0                       0
<CURRENT-ASSETS>                             1,580,304               1,497,531               1,499,740
<PP&E>                                         319,912                 316,830                 333,347
<DEPRECIATION>                                 101,582                 114,001                 116,177
<TOTAL-ASSETS>                               4,729,255               4,604,031               4,592,860
<CURRENT-LIABILITIES>                        1,255,058               1,188,598               1,172,738
<BONDS>                                              0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                        105                     105                     105
<COMMON>                                           417                     419                     420
<OTHER-SE>                                   2,101,796               2,134,889               2,171,394
<TOTAL-LIABILITY-AND-EQUITY>                 4,729,255               4,604,031               4,592,860
<SALES>                                              0                       0                       0
<TOTAL-REVENUES>                             1,843,603               4,224,703               6,626,058
<CGS>                                                0                       0                       0
<TOTAL-COSTS>                                1,547,655               3,597,373               5,648,362
<OTHER-EXPENSES>                               224,833                 513,987                 806,945
<LOSS-PROVISION>                                 1,690                   2,435                   2,212
<INTEREST-EXPENSE>                               9,719                  28,414                  46,483
<INCOME-PRETAX>                                 79,081                 122,982                 184,517
<INCOME-TAX>                                    35,587                  61,491                  92,258
<INCOME-CONTINUING>                             43,494                  61,491                  92,259
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                    43,494                  61,491                  92,259
<EPS-PRIMARY>                                     1.17                    1.48                    2.15
<EPS-DILUTED>                                     1.12                    1.44                    2.11
        

</TABLE>