<ARTICLE> 7
<LEGEND>
This schedule contains summary financial information extracted from the 
quarterly consolidated financial statements of UNUM Corporation and
Subsidiaries and is qualified in its entirety by reference to such contained
in UNUM Corporation's SEC Form 10-Q dated June 30, 1996.
</LEGEND>
<MULTIPLIER> 1000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               JUN-30-1996
<DEBT-HELD-FOR-SALE>                         8,993,500
<DEBT-CARRYING-VALUE>                                0
<DEBT-MARKET-VALUE>                                  0
<EQUITIES>                                      27,200
<MORTGAGE>                                   1,140,300             
<REAL-ESTATE>                                  227,800
<TOTAL-INVEST>                              11,385,000
<CASH>                                          45,400
<RECOVER-REINSURE>                                   0
<DEFERRED-ACQUISITION>                       1,191,200
<TOTAL-ASSETS>                              14,869,500
<POLICY-LOSSES>                              6,700,700
<UNEARNED-PREMIUMS>                                  0
<POLICY-OTHER>                                       0
<POLICY-HOLDER-FUNDS>                        3,650,000
<NOTES-PAYABLE>                                558,500
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        10,000
<OTHER-SE>                                   2,282,500   
<TOTAL-LIABILITY-AND-EQUITY>                14,869,500
<PREMIUMS>                                   1,530,400
<INVESTMENT-INCOME>                            421,900
<INVESTMENT-GAINS>                                 300
<OTHER-INCOME>                                  39,300
<BENEFITS>                                   1,146,600      
<UNDERWRITING-AMORTIZATION>                    (48,900)<F1>
<UNDERWRITING-OTHER>                                 0
<INCOME-PRETAX>                                208,700
<INCOME-TAX>                                    62,700
<INCOME-CONTINUING>                            146,000
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  146,000
<EPS-PRIMARY>                                     1.99
<EPS-DILUTED>                                        0
<RESERVE-OPEN>                                       0
<PROVISION-CURRENT>                                  0
<PROVISION-PRIOR>                                    0
<PAYMENTS-CURRENT>                                   0
<PAYMENTS-PRIOR>                                     0
<RESERVE-CLOSE>                                      0
<CUMULATIVE-DEFICIENCY>                              0
<FN>
<F1>THIS ITEM CONTAINS THE AMOUNTS OF DEFERRED AND AMORTIZED POLICY
ACQUISITION COSTS FOR THE PERIOD PRESENTED.
</FN>