<ARTICLE> 7 <LEGEND> This legend contains summary information extracted from the Form 10-Q and is qualified in its entirety by reference to such financial statements. </LEGEND> <CIK> 0000101199 <NAME> UNITED FIRE & CASUALTY COMPANY <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1994 <PERIOD-END> SEP-30-1994 <DEBT-HELD-FOR-SALE> 1,330,242 <DEBT-CARRYING-VALUE> 654,094,512 <DEBT-MARKET-VALUE> 674,227,097 <EQUITIES> 71,472,530 <MORTGAGE> 3,061,095 <REAL-ESTATE> 0 <TOTAL-INVEST> 756,350,325 <CASH> 6,229,313 <RECOVER-REINSURE> 16,674,160 <DEFERRED-ACQUISITION> 52,192,309 <TOTAL-ASSETS> 910,170,692 <POLICY-LOSSES> 585,357,097 <UNEARNED-PREMIUMS> 96,922,113 <POLICY-OTHER> 0 <POLICY-HOLDER-FUNDS> 0 <NOTES-PAYABLE> 0 <COMMON> 24,065,947 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 172,129,326 <TOTAL-LIABILITY-AND-EQUITY> 910,170,692 <PREMIUMS> 153,661,885 <INVESTMENT-INCOME> 39,366,001 <INVESTMENT-GAINS> 1,433,264 <OTHER-INCOME> 1,395,476 <BENEFITS> 100,134,913 <UNDERWRITING-AMORTIZATION> 30,321,087 <UNDERWRITING-OTHER> 38,934,923 <INCOME-PRETAX> 26,465,703 <INCOME-TAX> 6,413,612 <INCOME-CONTINUING> 20,052,091 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 20,052,091 <EPS-PRIMARY> 2.78 <EPS-DILUTED> 2.78 <RESERVE-OPEN> 0<F1> <PROVISION-CURRENT> 0<F1> <PROVISION-PRIOR> 0<F1> <PAYMENTS-CURRENT> 0<F1> <PAYMENTS-PRIOR> 0<F1> <RESERVE-CLOSE> 0<F1> <CUMULATIVE-DEFICIENCY> 0<F1> <FN> <F1> Not contained in this document </FN>