<ARTICLE> 6 <CIK> 0000727920 <NAME> Sep Acct A ELAS <SERIES> <NUMBER> 27 <NAME> Warburg Pincus Sm Comp Val Fund <MULTIPLIER> 1 <CURRENCY> U. S. Dollars <PERIOD-TYPE> Year <FISCAL-YEAR-END> Dec-31-1997 <PERIOD-START> Dec-01-1997 <PERIOD-END> Dec-31-1997 <EXCHANGE-RATE> 1 <INVESTMENTS-AT-COST> 69,173,531 <INVESTMENTS-AT-VALUE> 69,195,794 <RECEIVABLES> 0 <ASSETS-OTHER> 0 <OTHER-ITEMS-ASSETS> 914,658 <TOTAL-ASSETS> 70,110,452 <PAYABLE-FOR-SECURITIES> 928,477 <SENIOR-LONG-TERM-DEBT> 0 <OTHER-ITEMS-LIABILITIES> 1,116,417 <TOTAL-LIABILITIES> 2,044,894 <SENIOR-EQUITY> 0 <PAID-IN-CAPITAL-COMMON> 0 <SHARES-COMMON-STOCK> 0 <SHARES-COMMON-PRIOR> 0 <ACCUMULATED-NII-CURRENT> 0 <OVERDISTRIBUTION-NII> 0 <ACCUMULATED-NET-GAINS> 0 <OVERDISTRIBUTION-GAINS> 0 <ACCUM-APPREC-OR-DEPREC> 0 <NET-ASSETS> 68,065,558 <DIVIDEND-INCOME> 59,034 <INTEREST-INCOME> 0 <OTHER-INCOME> 0 <EXPENSES-NET> 292,506 <NET-INVESTMENT-INCOME> (233,472) <REALIZED-GAINS-CURRENT> (398,282) <APPREC-INCREASE-CURRENT> 22,263 <NET-CHANGE-FROM-OPS> (609,491) <EQUALIZATION> 0 <DISTRIBUTIONS-OF-INCOME> (233,472) <DISTRIBUTIONS-OF-GAINS> (376,019) <DISTRIBUTIONS-OTHER> 68,828,130 <NUMBER-OF-SHARES-SOLD> 0 <NUMBER-OF-SHARES-REDEEMED> 0 <SHARES-REINVESTED> 0 <NET-CHANGE-IN-ASSETS> 68,066,558 <ACCUMULATED-NII-PRIOR> 0 <ACCUMULATED-GAINS-PRIOR> 0 <OVERDISTRIB-NII-PRIOR> 0 <OVERDIST-NET-GAINS-PRIOR> 0 <GROSS-ADVISORY-FEES> 0 <INTEREST-EXPENSE> 0 <GROSS-EXPENSE> 0 <AVERAGE-NET-ASSETS> 0 <PER-SHARE-NAV-BEGIN> 0 <PER-SHARE-NII> 0 <PER-SHARE-GAIN-APPREC> 0 <PER-SHARE-DIVIDEND> 0 <PER-SHARE-DISTRIBUTIONS> 0 <RETURNS-OF-CAPITAL> 0 <PER-SHARE-NAV-END> 0 <EXPENSE-RATIO> 0 <AVG-DEBT-OUTSTANDING> 0 <AVG-DEBT-PER-SHARE> 0