<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-31-1996 Dec-31-1996 Dec-31-1996 <PERIOD-START> Jan-01-1996 Jan-01-1996 Jan-01-1996 <PERIOD-END> Mar-31-1996 Jun-30-1996 Sep-30-1996 <EXCHANGE-RATE> 1 1 1 <DEBT-HELD-FOR-SALE> 379,770 348,281 325,997 <DEBT-CARRYING-VALUE> 7,481 7,089 2,878 <DEBT-MARKET-VALUE> 7,527 7,109 2,864 <EQUITIES> 79,518 83,974 95,244 <MORTGAGE> 12,487 12,586 12,295 <REAL-ESTATE> 15,453 15,159 15,168 <TOTAL-INVEST> 509,517 503,574 489,634 <CASH> 2,132 3,167 4,147 <RECOVER-REINSURE> 23,707 28,173 28,281 <DEFERRED-ACQUISITION> 73,829 72,697 73,407 <TOTAL-ASSETS> 745,486 743,427 730,742 <POLICY-LOSSES> 98,914 91,390 90,127 <UNEARNED-PREMIUMS> 249,671 254,365 257,951 <POLICY-OTHER> 0 0 0 <POLICY-HOLDER-FUNDS> 0 0 0 <NOTES-PAYABLE> 96,851 96,264 95,663 <PREFERRED-MANDATORY> 0 0 0 <PREFERRED> 0 0 0 <COMMON> 14,000 14,000 14,000 <OTHER-SE> 222,541 221,650 214,096 <TOTAL-LIABILITY-AND-EQUITY> 745,486 743,427 730,742 <PREMIUMS> 112,112 213,455 320,885 <INVESTMENT-INCOME> 7,344 13,429 20,269 <INVESTMENT-GAINS> 769 2,170 2,253 <OTHER-INCOME> 566 1,684 2,388 <BENEFITS> 83,589 144,386 211,723 <UNDERWRITING-AMORTIZATION> 31,965 61,251 91,229 <UNDERWRITING-OTHER> 0 0 0 <INCOME-PRETAX> (2,054) 10,331 20,729 <INCOME-TAX> 1,970 1,503 4,019 <INCOME-CONTINUING> (84) 8,828 16,710 <DISCONTINUED> 0 383 383 <EXTRAORDINARY> 0 0 0 <CHANGES> 0 0 0 <NET-INCOME> (84) 9,211 17,093 <EPS-PRIMARY> (0.00) 0.31 0.57 <EPS-DILUTED> (0.00) 0.30 0.56 <RESERVE-OPEN> 97,504 93,771 93,771 <PROVISION-CURRENT> 84,467 135,681 200,400 <PROVISION-PRIOR> (878) 230 (705) <PAYMENTS-CURRENT> 50,559 98,462 155,862 <PAYMENTS-PRIOR> 30,679 38,889 45,516 <RESERVE-CLOSE> 98,914 0 90,127 <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>