<ARTICLE> 5 <CIK> 0000852220 <NAME> ALLSTATE FINANCIAL CORPORATION <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> MAR-31-1996 <CASH> 734058 <SECURITIES> 0 <RECEIVABLES> 41701053 <ALLOWANCES> 2690498 <INVENTORY> 0 <CURRENT-ASSETS> 44189982 <PP&E> 1315371 <DEPRECIATION> 784868 <TOTAL-ASSETS> 46871293 <CURRENT-LIABILITIES> 18030659 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 40000 <OTHER-SE> 23748736 <TOTAL-LIABILITY-AND-EQUITY> 46871293 <SALES> 0 <TOTAL-REVENUES> 2885672 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 1550765 <LOSS-PROVISION> 623659 <INTEREST-EXPENSE> 355360 <INCOME-PRETAX> 355888 <INCOME-TAX> 131700 <INCOME-CONTINUING> 224188 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 224188 <EPS-PRIMARY> .09 <EPS-DILUTED> .09