<ARTICLE> 7 <CIK> 0000823533 <NAME> FORTIS BENEFITS INSURANCE COMPANY <MULTIPLIER> 1000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> MAR-31-1999 <DEBT-HELD-FOR-SALE> 2,335,199 <DEBT-CARRYING-VALUE> 0 <DEBT-MARKET-VALUE> 0 <EQUITIES> 157,571 <MORTGAGE> 618,478 <REAL-ESTATE> 60,167 <TOTAL-INVEST> 3,297,061 <CASH> (54,152) <RECOVER-REINSURE> 19,031 <DEFERRED-ACQUISITION> 347,063 <TOTAL-ASSETS> 7,651,008 <POLICY-LOSSES> 2,546,881 <UNEARNED-PREMIUMS> 13,590 <POLICY-OTHER> 260,915 <POLICY-HOLDER-FUNDS> 8,371 <NOTES-PAYABLE> 0 <COMMON> 5,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 855,724 <TOTAL-LIABILITY-AND-EQUITY> 7,651,008 <PREMIUMS> 341,186 <INVESTMENT-INCOME> 55,607 <INVESTMENT-GAINS> 13,059 <OTHER-INCOME> 12,453 <BENEFITS> 287,520 <UNDERWRITING-AMORTIZATION> 9,133 <UNDERWRITING-OTHER> 106,275 <INCOME-PRETAX> 19,377 <INCOME-TAX> 6,782 <INCOME-CONTINUING> 12,595 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 12,595 <EPS-PRIMARY> 0 <EPS-DILUTED> 0 <RESERVE-OPEN> 1,061,883 <PROVISION-CURRENT> 0 <PROVISION-PRIOR> 0 <PAYMENTS-CURRENT> 0 <PAYMENTS-PRIOR> 0 <RESERVE-CLOSE> 0 <CUMULATIVE-DEFICIENCY> 0