<ARTICLE> 7 <CIK> 0000018508 <NAME> Foremost Corporation of America <MULTIPLIER> 1,000 <CURRENCY> US Dollars <PERIOD-TYPE> 9-Mos <FISCAL-YEAR-END> Dec-31-1996 <PERIOD-START> Jan-01-1996 <PERIOD-END> Sep-30-1996 <EXCHANGE-RATE> 1 <DEBT-HELD-FOR-SALE> 325,997 <DEBT-CARRYING-VALUE> 2,878 <DEBT-MARKET-VALUE> 2,864 <EQUITIES> 95,244 <MORTGAGE> 12,295 <REAL-ESTATE> 15,168 <TOTAL-INVEST> 489,634 <CASH> 4,147 <RECOVER-REINSURE> 28,281 <DEFERRED-ACQUISITION> 73,407 <TOTAL-ASSETS> 730,742 <POLICY-LOSSES> 90,127 <UNEARNED-PREMIUMS> 257,951 <POLICY-OTHER> 0 <POLICY-HOLDER-FUNDS> 0 <NOTES-PAYABLE> 95,663 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 14,000 <OTHER-SE> 214,096 <TOTAL-LIABILITY-AND-EQUITY> 730,742 <PREMIUMS> 320,885 <INVESTMENT-INCOME> 20,269 <INVESTMENT-GAINS> 2,253 <OTHER-INCOME> 2,388 <BENEFITS> 211,723 <UNDERWRITING-AMORTIZATION> 91,229 <UNDERWRITING-OTHER> 0 <INCOME-PRETAX> 20,729 <INCOME-TAX> 4,019 <INCOME-CONTINUING> 16,710 <DISCONTINUED> 383 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 17,093 <EPS-PRIMARY> 1.72 <EPS-DILUTED> 1.72 <RESERVE-OPEN> 93,771 <PROVISION-CURRENT> 200,400 <PROVISION-PRIOR> (705) <PAYMENTS-CURRENT> 155,862 <PAYMENTS-PRIOR> 45,516 <RESERVE-CLOSE> 90,127 <CUMULATIVE-DEFICIENCY> 0