<ARTICLE> 7 <CIK> 0000018508 <NAME> Foremost Corporation of America <MULTIPLIER> 1,000 <CURRENCY> US Dollars <PERIOD-TYPE> 3-Mos <FISCAL-YEAR-END> Dec-31-1996 <PERIOD-START> Jan-01-1996 <PERIOD-END> Mar-31-1996 <EXCHANGE-RATE> 1 <DEBT-HELD-FOR-SALE> 379,770 <DEBT-CARRYING-VALUE> 7,481 <DEBT-MARKET-VALUE> 7,527 <EQUITIES> 79,518 <MORTGAGE> 12,487 <REAL-ESTATE> 15,453 <TOTAL-INVEST> 509,517 <CASH> 2,132 <RECOVER-REINSURE> 23,707 <DEFERRED-ACQUISITION> 73,829 <TOTAL-ASSETS> 745,486 <POLICY-LOSSES> 98,914 <UNEARNED-PREMIUMS> 249,671 <POLICY-OTHER> 0 <POLICY-HOLDER-FUNDS> 0 <NOTES-PAYABLE> 96,851 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 14,000 <OTHER-SE> 222,541 <TOTAL-LIABILITY-AND-EQUITY> 745,486 <PREMIUMS> 112,112 <INVESTMENT-INCOME> 7,344 <INVESTMENT-GAINS> 769 <OTHER-INCOME> 566 <BENEFITS> 83,589 <UNDERWRITING-AMORTIZATION> 31,965 <UNDERWRITING-OTHER> 0 <INCOME-PRETAX> (2,054) <INCOME-TAX> 1,970 <INCOME-CONTINUING> (84) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (84) <EPS-PRIMARY> (0.01) <EPS-DILUTED> (0.01) <RESERVE-OPEN> 97,504 <PROVISION-CURRENT> 84,467 <PROVISION-PRIOR> (878) <PAYMENTS-CURRENT> 50,559 <PAYMENTS-PRIOR> 30,679 <RESERVE-CLOSE> 98,914 <CUMULATIVE-DEFICIENCY> 0