<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-31-1999
<PERIOD-START>                                      JAN-01-1999
<PERIOD-END>                                        SEP-30-1999
<DEBT-HELD-FOR-SALE>                                         71,076
<DEBT-CARRYING-VALUE>                                             0
<DEBT-MARKET-VALUE>                                               0
<EQUITIES>                                                    5,217
<MORTGAGE>                                                        0
<REAL-ESTATE>                                                     0
<TOTAL-INVEST>                                               98,267
<CASH>                                                       25,695
<RECOVER-REINSURE>                                                0
<DEFERRED-ACQUISITION>                                       19,751
<TOTAL-ASSETS>                                              159,496
<POLICY-LOSSES>                                             153,620
<UNEARNED-PREMIUMS>                                               0
<POLICY-OTHER>                                                  500
<POLICY-HOLDER-FUNDS>                                           739
<NOTES-PAYABLE>                                                   0
<PREFERRED-MANDATORY>                                             0
<PREFERRED>                                                       0
<COMMON>                                                         45
<OTHER-SE>                                                    3,127
<TOTAL-LIABILITY-AND-EQUITY>                                159,496
<PREMIUMS>                                                   33,358
<INVESTMENT-INCOME>                                           7,527
<INVESTMENT-GAINS>                                              153
<OTHER-INCOME>                                                  173
<BENEFITS>                                                   26,206
<UNDERWRITING-AMORTIZATION>                                   3,450
<UNDERWRITING-OTHER>                                         12,945
<INCOME-PRETAX>                                              (1,390)
<INCOME-TAX>                                                   (330)
<INCOME-CONTINUING>                                          (1,059)
<DISCONTINUED>                                                    0
<EXTRAORDINARY>                                                   0
<CHANGES>                                                         0
<NET-INCOME>                                                 (1,059)
<EPS-BASIC>                                                 (0.23)
<EPS-DILUTED>                                                 (0.23)
<RESERVE-OPEN>                                                    0
<PROVISION-CURRENT>                                               0
<PROVISION-PRIOR>                                                 0
<PAYMENTS-CURRENT>                                                0
<PAYMENTS-PRIOR>                                                  0
<RESERVE-CLOSE>                                                   0
<CUMULATIVE-DEFICIENCY>                                           0


</TABLE>