<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 for the period ended September 30, 1997.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               SEP-30-1997
<DEBT-HELD-FOR-SALE>                         7,126,800
<DEBT-CARRYING-VALUE>                                0
<DEBT-MARKET-VALUE>                                  0
<EQUITIES>                                      36,200
<MORTGAGE>                                   1,143,100
<REAL-ESTATE>                                  231,100
<TOTAL-INVEST>                               8,871,000<F2>
<CASH>                                          51,200<F2>
<RECOVER-REINSURE>                           1,354,600<F2>
<DEFERRED-ACQUISITION>                         980,400<F2>
<TOTAL-ASSETS>                              13,302,900<F2>
<POLICY-LOSSES>                              7,844,700<F2>
<UNEARNED-PREMIUMS>                                  0
<POLICY-OTHER>                                       0
<POLICY-HOLDER-FUNDS>                        1,204,600
<NOTES-PAYABLE>                                632,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        20,000
<OTHER-SE>                                   2,326,400
<TOTAL-LIABILITY-AND-EQUITY>                13,302,900<F2>
<PREMIUMS>                                   2,403,200<F2>
<INVESTMENT-INCOME>                            495,500<F2>
<INVESTMENT-GAINS>                             (2,500)
<OTHER-INCOME>                                 200,500<F2>
<BENEFITS>                                   1,803,100<F2>
<UNDERWRITING-AMORTIZATION>                   (115,700)<F1><F2>
<UNDERWRITING-OTHER>                                 0
<INCOME-PRETAX>                                429,500
<INCOME-TAX>                                   135,400
<INCOME-CONTINUING>                            294,100
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   294,100
<EPS-PRIMARY>                                     2.10
<EPS-DILUTED>                                     2.05<F3>
<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 the reclassification of certain amounts in the income
statement and balance sheet.
<F3> Restated to report diluted EPS.
</FN>