<TABLE> <S> <C>

<ARTICLE>                                          7
<LEGEND>                                            
The schedule below contains summary financial
information extracted from the Consolidated
Financial Statements of Lincoln Heritage
Corporation and is qualified in its entirety
by reference to such financial statements.
</LEGEND>                                           
<MULTIPLIER>                                                  1,000
                                                    
<S>                                                <C>
<PERIOD-TYPE>                                      9-MOS
<FISCAL-YEAR-END>                                  DEC-31-1997
<PERIOD-START>                                     JAN-01-1997
<PERIOD-END>                                       SEP-01-1997
<DEBT-HELD-FOR-SALE>                                         72,822
<DEBT-CARRYING-VALUE>                                             0
<DEBT-MARKET-VALUE>                                               0
<EQUITIES>                                                      346
<MORTGAGE>                                                        0
<REAL-ESTATE>                                                     0
<TOTAL-INVEST>                                              107,794
<CASH>                                                        9,724
<RECOVER-REINSURE>                                                0
<DEFERRED-ACQUISITION>                                       11,630
<TOTAL-ASSETS>                                              140,504
<POLICY-LOSSES>                                             132,873
<UNEARNED-PREMIUMS>                                               0
<POLICY-OTHER>                                                  625
<POLICY-HOLDER-FUNDS>                                           519
<NOTES-PAYABLE>                                                   0
<PREFERRED-MANDATORY>                                             0
<PREFERRED>                                                       0
<COMMON>                                                          1
<OTHER-SE>                                                    4,847
<TOTAL-LIABILITY-AND-EQUITY>                                140,504
<PREMIUMS>                                                   28,028
<INVESTMENT-INCOME>                                           4,397
<INVESTMENT-GAINS>                                              670
<OTHER-INCOME>                                                    0
<BENEFITS>                                                   22,915
<UNDERWRITING-AMORTIZATION>                                   5,717
<UNDERWRITING-OTHER>                                          3,566
<INCOME-PRETAX>                                                 897
<INCOME-TAX>                                                    266
<INCOME-CONTINUING>                                             631
<DISCONTINUED>                                                    0
<EXTRAORDINARY>                                                   0
<CHANGES>                                                         0
<NET-INCOME>                                                    631
<EPS-PRIMARY>                                                  0.16
<EPS-DILUTED>                                                  0.16
<RESERVE-OPEN>                                                    0
<PROVISION-CURRENT>                                               0
<PROVISION-PRIOR>                                                 0
<PAYMENTS-CURRENT>                                                0
<PAYMENTS-PRIOR>                                                  0
<RESERVE-CLOSE>                                                   0
<CUMULATIVE-DEFICIENCY>                                           0
                                                    

</TABLE>