<ARTICLE> 7
<LEGEND>
This schedule contains summary financial information extracted from the
annual 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-K dated December 31, 1994.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               DEC-31-1994
<DEBT-HELD-FOR-SALE>                         1,640,600
<DEBT-CARRYING-VALUE>                        6,227,200
<DEBT-MARKET-VALUE>                          6,168,600
<EQUITIES>                                     627,900
<MORTGAGE>                                   1,216,300
<REAL-ESTATE>                                  190,800
<TOTAL-INVEST>                              10,433,800
<CASH>                                          36,100
<RECOVER-REINSURE>                                   0
<DEFERRED-ACQUISITION>                       1,035,200
<TOTAL-ASSETS>                              13,127,200
<POLICY-LOSSES>                              5,445,500
<UNEARNED-PREMIUMS>                                  0
<POLICY-OTHER>                                       0
<POLICY-HOLDER-FUNDS>                        4,058,800
<NOTES-PAYABLE>                                428,700
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        10,000
<OTHER-SE>                                   1,905,400
<TOTAL-LIABILITY-AND-EQUITY>                13,127,200
<PREMIUMS>                                   2,732,400
<INVESTMENT-INCOME>                            770,200
<INVESTMENT-GAINS>                              45,600
<OTHER-INCOME>                                  75,500
<BENEFITS>                                   2,248,100
<UNDERWRITING-AMORTIZATION>                  (155,300)<F1>
<UNDERWRITING-OTHER>                                 0
<INCOME-PRETAX>                                198,600
<INCOME-TAX>                                    43,900
<INCOME-CONTINUING>                            154,700
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   154,700
<EPS-PRIMARY>                                     1.04<F2>
<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.
<F2>Restated to reflect two-for-one common stock split completed June 2, 1997.
</FN>