<ARTICLE> 7 <CIK> 0000823533 <NAME> FORTIS BENEFITS INSURANCE COMPANY <MULTIPLIER> 1000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> MAR-31-1996 <DEBT-HELD-FOR-SALE> 2,042,316 <DEBT-CARRYING-VALUE> 0 <DEBT-MARKET-VALUE> 0 <EQUITIES> 97,359 <MORTGAGE> 556,903 <REAL-ESTATE> 16,736 <TOTAL-INVEST> 2,861,628 <CASH> 2,877 <RECOVER-REINSURE> 11,169 <DEFERRED-ACQUISITION> 244,092 <TOTAL-ASSETS> 5,278,220 <POLICY-LOSSES> 2,341,474 <UNEARNED-PREMIUMS> 11,847 <POLICY-OTHER> 234,562 <POLICY-HOLDER-FUNDS> 8,217 <NOTES-PAYABLE> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 5,000 <OTHER-SE> 645,346 <TOTAL-LIABILITY-AND-EQUITY> 5,278,220 <PREMIUMS> 326,896 <INVESTMENT-INCOME> 50,539 <INVESTMENT-GAINS> 6,866 <OTHER-INCOME> 8,444 <BENEFITS> 292,940 <UNDERWRITING-AMORTIZATION> 10,941 <UNDERWRITING-OTHER> 382,677 <INCOME-PRETAX> (873) <INCOME-TAX> (424) <INCOME-CONTINUING> (449) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (449) <EPS-PRIMARY> 0 <EPS-DILUTED> 0 <RESERVE-OPEN> 2,342,562 <PROVISION-CURRENT> 0 <PROVISION-PRIOR> 0 <PAYMENTS-CURRENT> 0 <PAYMENTS-PRIOR> 0 <RESERVE-CLOSE> 0 <CUMULATIVE-DEFICIENCY> 0