[ARTICLE] 5 [RESTATED] [CIK] 0000025475 [NAME] CRAWFORD & COMPANY [MULTIPLIER] 1,000 [PERIOD-TYPE] 9-MOS [FISCAL-YEAR-END] DEC-31-1995 [PERIOD-END] SEP-30-1995 [CASH] 34737 [SECURITIES] 6561 [RECEIVABLES] 181688 [ALLOWANCES] 10300 [INVENTORY] 0 [CURRENT-ASSETS] 236658 [PP&E] 122394 [DEPRECIATION] 84058 [TOTAL-ASSETS] 369932 [CURRENT-LIABILITIES] 110855 [BONDS] 10063 [COMMON] 34882 [PREFERRED-MANDATORY] 0 [PREFERRED] 0 [OTHER-SE] 186534 [TOTAL-LIABILITY-AND-EQUITY] 369932 [SALES] 0 [TOTAL-REVENUES] 450466 [CGS] 0 [TOTAL-COSTS] 310119 [OTHER-EXPENSES] 97631 [LOSS-PROVISION] 0 [INTEREST-EXPENSE] 0 [INCOME-PRETAX] 42716 [INCOME-TAX] 17228 [INCOME-CONTINUING] 0 [DISCONTINUED] 0 [EXTRAORDINARY] 0 [CHANGES] 0 [NET-INCOME] 25488 [EPS-PRIMARY] 0.73 [EPS-DILUTED] 0