<ARTICLE> 7 <CIK> 0000018508 <NAME> Foremost Corporation of America <MULTIPLIER> 1,000 <CURRENCY> US Dollars <PERIOD-TYPE> 3-Mos 6-Mos 9-Mos <FISCAL-YEAR-END> Dec-31-1997 Dec-31-1997 Dec-31-1997 <PERIOD-START> Jan-01-1997 Jan-01-1997 Jan-01-1997 <PERIOD-END> Mar-31-1997 Jun-30-1997 Sep-30-1997 <EXCHANGE-RATE> 1 1 1 <DEBT-HELD-FOR-SALE> 333,059 345,619 359,590 <DEBT-CARRYING-VALUE> 2,305 2,267 2,213 <DEBT-MARKET-VALUE> 2,298 2,272 2,218 <EQUITIES> 91,677 88,016 93,443 <MORTGAGE> 12,027 11,956 11,883 <REAL-ESTATE> 14,725 14,986 14,853 <TOTAL-INVEST> 476,749 487,617 506,858 <CASH> 1,501 2,291 3,731 <RECOVER-REINSURE> 21,579 22,188 22,309 <DEFERRED-ACQUISITION> 73,398 76,040 79,301 <TOTAL-ASSETS> 705,623 720,020 746,016 <POLICY-LOSSES> 90,748 87,395 84,156 <UNEARNED-PREMIUMS> 243,794 253,862 260,470 <POLICY-OTHER> 0 0 0 <POLICY-HOLDER-FUNDS> 0 0 0 <NOTES-PAYABLE> 101,413 99,263 95,098 <PREFERRED-MANDATORY> 0 0 0 <PREFERRED> 0 0 0 <COMMON> 14,000 14,000 14,000 <OTHER-SE> 203,064 209,997 227,463 <TOTAL-LIABILITY-AND-EQUITY> 705,623 720,020 746,016 <PREMIUMS> 106,578 213,536 321,550 <INVESTMENT-INCOME> 6,279 12,603 19,292 <INVESTMENT-GAINS> 1,539 6,950 8,794 <OTHER-INCOME> 658 1,222 1,831 <BENEFITS> 71,704 133,399 191,628 <UNDERWRITING-AMORTIZATION> 30,926 61,863 93,084 <UNDERWRITING-OTHER> 7,049 14,557 21,667 <INCOME-PRETAX> 5,375 24,492 45,088 <INCOME-TAX> (566) (6,223) (12,396) <INCOME-CONTINUING> 4,809 18,269 32,692 <DISCONTINUED> 0 90 110 <EXTRAORDINARY> 0 0 0 <CHANGES> 0 0 0 <NET-INCOME> 4,809 18,359 32,802 <EPS-PRIMARY> 0.17 0.65 1.17 <EPS-DILUTED> 0.16 0.64 1.15 <RESERVE-OPEN> 93,420 93,519 92,976 <PROVISION-CURRENT> 68,779 129,595 187,578 <PROVISION-PRIOR> 2,924 3,803 4,050 <PAYMENTS-CURRENT> 37,207 90,925 145,468 <PAYMENTS-PRIOR> 37,354 48,597 54,980 <RESERVE-CLOSE> 90,748 87,395 84,156 <CUMULATIVE-DEFICIENCY> 0 0 0 <FN> Prior periods are presented to reflect the restatement of diluted earings per share data as the result of adoption of Financial Accounting Standards Board Statement No. 128, "Earnings Per Share". </FN>