<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
MUTUAL HEALTH SYSTEMS, INC. FOR THE YEARS ENDED DECEMBER 31, 1994 AND
1995 AND THE SIX MONTHS ENDED JUNE 30, 1995 AND 1996, AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<PERIOD-TYPE> 12-MOS 12-MOS 6-MOS 6-MOS
<FISCAL-YEAR-END> DEC-31-1994 DEC-31-1995 DEC-31-1995 DEC-31-1996
<PERIOD-END> DEC-31-1994 DEC-31-1995 JUN-30-1995 JUN-30-1996
<CASH> 0 688,518 0 1,132,337
<SECURITIES> 0 0 0 0
<RECEIVABLES> 0 2,036,654 0 2,455,586
<ALLOWANCES> 0 992,851 0 1,025,459
<INVENTORY> 0 0 0 0
<CURRENT-ASSETS> 0 1,348,566 0 1,938,300
<PP&E> 0 3,654,101 0 4,133,347
<DEPRECIATION> 0 431,574 0 686,287
<TOTAL-ASSETS> 0 10,213,694 0 13,044,758
<CURRENT-LIABILITIES> 0 2,770,386 0 4,187,232
<BONDS> 0 0 0 0
<PREFERRED-MANDATORY> 0 710,694 0 1,883,638
<PREFERRED> 0 0 0 0
<COMMON> 0 2,947,200 0 3,066,485
<OTHER-SE> 0 864,651 0 903,699
<TOTAL-LIABILITY-AND-EQUITY> 0 10,213,694 0 13,044,758
<SALES> 2,731,403 9,781,077 4,836,916 5,156,605
<TOTAL-REVENUES> 2,731,403 9,781,077 4,836,916 5,156,605
<CGS> 0 0 0 0
<TOTAL-COSTS> 2,100,067 8,908,434 4,341,128 5,368,211
<OTHER-EXPENSES> 0 0 0 0
<LOSS-PROVISION> 0 0 0 0
<INTEREST-EXPENSE> 16,217 382,310 40,208 218,144
<INCOME-PRETAX> 615,119 490,333 455,580 (429,750)
<INCOME-TAX> 0 233,826 217,266 (46,246)
<INCOME-CONTINUING> 615,119 256,507 238,314 (383,504)
<DISCONTINUED> 0 0 0 0
<EXTRAORDINARY> 0 0 0 0
<CHANGES> 0 0 0 0
<NET-INCOME> 615,119 256,507 238,314 (383,504)
<EPS-PRIMARY> .39 .24 .20 (.26)
<EPS-DILUTED> 0 0 0 0