<ARTICLE> 7 <CIK> 0000823533 <NAME> FORTIS BENEFITS INSURANCE COMPANY <MULTIPLIER> 1000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> SEP-30-1996 <DEBT-HELD-FOR-SALE> 1,971,427 <DEBT-CARRYING-VALUE> 0 <DEBT-MARKET-VALUE> 0 <EQUITIES> 92,104 <MORTGAGE> 580,726 <REAL-ESTATE> 25,536 <TOTAL-INVEST> 2,883,291 <CASH> (30,488) <RECOVER-REINSURE> 12,168 <DEFERRED-ACQUISITION> 262,379 <TOTAL-ASSETS> 5,621,615 <POLICY-LOSSES> 2,390,760 <UNEARNED-PREMIUMS> 11,491 <POLICY-OTHER> 221,784 <POLICY-HOLDER-FUNDS> 8,230 <NOTES-PAYABLE> 0 <COMMON> 5,000 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 667,286 <TOTAL-LIABILITY-AND-EQUITY> 5,621,615 <PREMIUMS> 1,091,752 <INVESTMENT-INCOME> 151,921 <INVESTMENT-GAINS> 9,499 <OTHER-INCOME> 24,844 <BENEFITS> 945,963 <UNDERWRITING-AMORTIZATION> 30,026 <UNDERWRITING-OTHER> 257,026 <INCOME-PRETAX> 42,209 <INCOME-TAX> 14,773 <INCOME-CONTINUING> 27,436 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 27,436 <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