<TABLE> <S> <C>

<ARTICLE>                     5
<LEGEND>
                                                 Exhibit 27.2
                         CONCENTRA MANAGED CARE, INC.
                           FINANCIAL DATA SCHEDULE
</LEGEND>

<S>                             <C>                <C>
<C>             <C>
<PERIOD-TYPE>                        3-MOS               6-MOS               9-MOS          12-MOS
<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>                                   0                   0                   0      11,964,000
<SECURITIES>                             0                   0                   0               0
<RECEIVABLES>                            0                   0                   0     106,284,000
<ALLOWANCES>                             0                   0                   0      16,723,000
<INVENTORY>                              0                   0                   0               0
<CURRENT-ASSETS>                         0                   0                   0     144,949,000
<PP&E>                                   0                   0                   0     102,974,000
<DEPRECIATION>                           0                   0                   0      38,255,000
<TOTAL-ASSETS>                           0                   0                   0     482,533,000
<CURRENT-LIABILITIES>                    0                   0                   0     108,195,000
<BONDS>                                  0                   0                   0     150,103,000
<PREFERRED-MANDATORY>                    0                   0                   0               0
<PREFERRED>                              0                   0                   0               0
<COMMON>                                 0                   0                   0         436,000
<OTHER-SE>                               0                   0                   0     206,005,000
<TOTAL-LIABILITY-AND-EQUITY>             0                   0                   0     482,533,000
<SALES>                                  0                   0                   0               0
<TOTAL-REVENUES>               106,307,000         225,940,000         355,830,000     489,318,000
<CGS>                                    0                   0                   0               0
<TOTAL-COSTS>                   82,640,000         173,376,000         269,399,000     372,639,000
<OTHER-EXPENSES>                10,260,000          21,368,000          71,804,000      84,364,000
<LOSS-PROVISION>                         0                   0                   0      23,608,000
<INTEREST-EXPENSE>               2,427,000           5,192,000           8,894,000      12,667,000
<INCOME-PRETAX>                 11,809,000          27,326,000           7,557,000      21,062,000
<INCOME-TAX>                     4,106,000           9,501,000           6,159,000      11,062,000
<INCOME-CONTINUING>              7,703,000          17,825,000           1,398,000      10,000,000
<DISCONTINUED>                           0                   0                   0               0
<EXTRAORDINARY>                          0                   0                   0               0
<CHANGES>                                0                   0                   0               0
<NET-INCOME>                     7,703,000          17,825,000           1,398,000      10,000,000
<EPS-BASIC>                         0.18                0.42                0.03            0.23
<EPS-DILUTED>                         0.17                0.39                0.03            0.22



</TABLE>