EXHIBIT 28




INFORMATION FROM REPORTS FURNISHED TO STATE INSURANCE REGULATORY AUTHORITIES
FOREMOST CORPORATION OF AMERICA AND SUBSIDIARIES
DECEMBER 31, 1997




PROPERTY AND CASUALTY INSURANCE
RECONCILIATION OF LOSS RESERVES, STATUTORY SCHEDULE AARP TO GAAP



(In thousands)
                                                                         
Property & casualty consolidated Schedule P reserves ...............  $  82,384
                                                                      ---------
Adjustments for property and casualty GAAP reserves:
  FHSC warranty reserves ...........................................         11
  Rounding differences from Schedule P detail to totals ............          3
  Financial Accounting Standards Board Statement No. 113
    adjustment for losses ceded to reinsurance companies ...........        324
                                                                      ---------
    Total property and casualty GAAP adjustments ...................        338
                                                                      ---------
      Consolidated property and casualty
        loss reserves - GAAP - December 31, 1997 ...................  $  82,722
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