<ARTICLE> 7 <CIK> 0000018508 <NAME> Foremost Corporation of America <MULTIPLIER> 1,000 <CURRENCY> US Dollars <PERIOD-TYPE> 3-Mos <FISCAL-YEAR-END> Dec-31-1997 <PERIOD-START> Jan-01-1997 <PERIOD-END> Mar-31-1997 <EXCHANGE-RATE> 1 <DEBT-HELD-FOR-SALE> 333,059 <DEBT-CARRYING-VALUE> 2,305 <DEBT-MARKET-VALUE> 2,298 <EQUITIES> 91,677 <MORTGAGE> 12,027 <REAL-ESTATE> 14,725 <TOTAL-INVEST> 476,749 <CASH> 1,501 <RECOVER-REINSURE> 21,579 <DEFERRED-ACQUISITION> 73,398 <TOTAL-ASSETS> 705,623 <POLICY-LOSSES> 90,748 <UNEARNED-PREMIUMS> 243,794 <POLICY-OTHER> 0 <POLICY-HOLDER-FUNDS> 0 <NOTES-PAYABLE> 101,413 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 14,000 <OTHER-SE> 203,064 <TOTAL-LIABILITY-AND-EQUITY> 705,623 <PREMIUMS> 106,578 <INVESTMENT-INCOME> 6,279 <INVESTMENT-GAINS> 1,539 <OTHER-INCOME> 658 <BENEFITS> 71,704 <UNDERWRITING-AMORTIZATION> 30,926 <UNDERWRITING-OTHER> 7,049 <INCOME-PRETAX> 5,375 <INCOME-TAX> (566) <INCOME-CONTINUING> 4,809 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4,809 <EPS-PRIMARY> 0.51 <EPS-DILUTED> 0.51 <RESERVE-OPEN> 93,420 <PROVISION-CURRENT> 68,779 <PROVISION-PRIOR> 2,924 <PAYMENTS-CURRENT> 37,207 <PAYMENTS-PRIOR> 37,354 <RESERVE-CLOSE> 90,748 <CUMULATIVE-DEFICIENCY> 0