<TABLE> <S> <C>

<ARTICLE> 9
<LEGEND>
RESTATED FINANCIAL DATA SCHEDULE
</LEGEND>
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                          14,777
<INT-BEARING-DEPOSITS>                               0
<FED-FUNDS-SOLD>                                     0
<TRADING-ASSETS>                                     0
<INVESTMENTS-HELD-FOR-SALE>                    140,234
<INVESTMENTS-CARRYING>                               0
<INVESTMENTS-MARKET>                                 0
<LOANS>                                      1,881,156<F1>
<ALLOWANCE>                                   (56,615)
<TOTAL-ASSETS>                               2,263,206
<DEPOSITS>                                     160,303
<SHORT-TERM>                                   261,329
<LIABILITIES-OTHER>                             50,888
<LONG-TERM>                                  1,003,906
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             1
<OTHER-SE>                                     478,491
<TOTAL-LIABILITIES-AND-EQUITY>               2,263,206
<INTEREST-LOAN>                                 93,888
<INTEREST-INVEST>                                2,204
<INTEREST-OTHER>                                     0
<INTEREST-TOTAL>                                96,092
<INTEREST-DEPOSIT>                               2,419
<INTEREST-EXPENSE>                              28,919
<INTEREST-INCOME-NET>                           67,173
<LOAN-LOSSES>                                   14,500
<SECURITIES-GAINS>                                   0
<EXPENSE-OTHER>                                 35,837
<INCOME-PRETAX>                                 23,432
<INCOME-PRE-EXTRAORDINARY>                           0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    14,232
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0
<YIELD-ACTUAL>                                    9.39
<LOANS-NON>                                     26,044
<LOANS-PAST>                                         0
<LOANS-TROUBLED>                                     0
<LOANS-PROBLEM>                                      0
<ALLOWANCE-OPEN>                                55,568
<CHARGE-OFFS>                                 (17,962)
<RECOVERIES>                                     4,146
<ALLOWANCE-CLOSE>                               56,615
<ALLOWANCE-DOMESTIC>                                 0
<ALLOWANCE-FOREIGN>                                  0
<ALLOWANCE-UNALLOCATED>                         56,615
<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 Schedules for the three months ended March 31, 1996
using the Article 9 format.
</FN>
        

</TABLE>