<TABLE> <S> <C>

<ARTICLE> 9
<LEGEND>
RESTATED FINANCIAL DATA SCHEDULE
</LEGEND>
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               DEC-31-1994
<CASH>                                          12,924
<INT-BEARING-DEPOSITS>                               0
<FED-FUNDS-SOLD>                                     0
<TRADING-ASSETS>                                     0
<INVESTMENTS-HELD-FOR-SALE>                    120,601
<INVESTMENTS-CARRYING>                               0
<INVESTMENTS-MARKET>                                 0
<LOANS>                                      1,994,903<F1>
<ALLOWANCE>                                   (53,217)
<TOTAL-ASSETS>                               2,195,956
<DEPOSITS>                                     130,053
<SHORT-TERM>                                   179,085
<LIABILITIES-OTHER>                             98,111
<LONG-TERM>                                  1,092,545
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             1
<OTHER-SE>                                     426,446
<TOTAL-LIABILITIES-AND-EQUITY>               2,195,956
<INTEREST-LOAN>                                342,329
<INTEREST-INVEST>                                6,766
<INTEREST-OTHER>                                     0
<INTEREST-TOTAL>                               349,095
<INTEREST-DEPOSIT>                               8,393
<INTEREST-EXPENSE>                             102,224
<INTEREST-INCOME-NET>                          246,871
<LOAN-LOSSES>                                   41,900
<SECURITIES-GAINS>                                   0
<EXPENSE-OTHER>                                132,300
<INCOME-PRETAX>                                101,311
<INCOME-PRE-EXTRAORDINARY>                           0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    64,111
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0
<YIELD-ACTUAL>                                   10.31
<LOANS-NON>                                     21,276
<LOANS-PAST>                                         0
<LOANS-TROUBLED>                                     0
<LOANS-PROBLEM>                                      0
<ALLOWANCE-OPEN>                                49,790
<CHARGE-OFFS>                                 (55,249)
<RECOVERIES>                                    15,569
<ALLOWANCE-CLOSE>                               53,217
<ALLOWANCE-DOMESTIC>                                 0
<ALLOWANCE-FOREIGN>                                  0
<ALLOWANCE-UNALLOCATED>                         53,217
<FN>
<F1>Aristar, Inc. is technically a Commercial and Industrial Company subject to
Article 5 of Regulation S-X.  However, as its primary business is consumer
finance, the Company, although not a bank holding company, is engaged in
similar lending activities.  Therefore, in accordance with Staff Accounting
Bulletin Topic 11-K, "Application of Article 9 and Guide 3," the Company has
prepared its Financial Data Schedule for the year ended December 31, 1994 using
the Article 9 format.
</FN>
        

</TABLE>