<ARTICLE> 7 <CIK> 0000018508 <NAME> Foremost Corporation of America <MULTIPLIER> 1,000 <CURRENCY> US Dollars <PERIOD-TYPE> 9-Mos <FISCAL-YEAR-END> Dec-31-1997 <PERIOD-START> Jan-01-1997 <PERIOD-END> Sep-30-1997 <EXCHANGE-RATE> 1 <DEBT-HELD-FOR-SALE> 359,590 <DEBT-CARRYING-VALUE> 2,213 <DEBT-MARKET-VALUE> 2,218 <EQUITIES> 93,443 <MORTGAGE> 11,883 <REAL-ESTATE> 14,853 <TOTAL-INVEST> 506,858 <CASH> 3,731 <RECOVER-REINSURE> 22,309 <DEFERRED-ACQUISITION> 79,301 <TOTAL-ASSETS> 746,016 <POLICY-LOSSES> 84,156 <UNEARNED-PREMIUMS> 260,470 <POLICY-OTHER> 0 <POLICY-HOLDER-FUNDS> 0 <NOTES-PAYABLE> 95,098 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 14,000 <OTHER-SE> 227,463 <TOTAL-LIABILITY-AND-EQUITY> 746,016 <PREMIUMS> 321,550 <INVESTMENT-INCOME> 19,292 <INVESTMENT-GAINS> 8,794 <OTHER-INCOME> 1,831 <BENEFITS> 191,628 <UNDERWRITING-AMORTIZATION> 93,084 <UNDERWRITING-OTHER> 21,667 <INCOME-PRETAX> 45,088 <INCOME-TAX> (12,396) <INCOME-CONTINUING> 32,692 <DISCONTINUED> 110 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 32,802 <EPS-PRIMARY> 3.52 <EPS-DILUTED> 3.52 <RESERVE-OPEN> 92,976 <PROVISION-CURRENT> 187,578 <PROVISION-PRIOR> 4,050 <PAYMENTS-CURRENT> 145,468 <PAYMENTS-PRIOR> 54,980 <RESERVE-CLOSE> 84,156 <CUMULATIVE-DEFICIENCY> 0