<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>