<ARTICLE> 7 <LEGEND> This schedule 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 <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> SEP-30-1996 <DEBT-HELD-FOR-SALE> 73,554 <DEBT-CARRYING-VALUE> 641,452 <DEBT-MARKET-VALUE> 651,778 <EQUITIES> 85,011 <MORTGAGE> 2,980 <REAL-ESTATE> 0 <TOTAL-INVEST> 831,785 <CASH> 10,679 <RECOVER-REINSURE> 21,347 <DEFERRED-ACQUISITION> 57,866 <TOTAL-ASSETS> 1,010,434 <POLICY-LOSSES> 638,152 <UNEARNED-PREMIUMS> 110,102 <POLICY-OTHER> 0 <POLICY-HOLDER-FUNDS> 0 <NOTES-PAYABLE> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 35,794 <OTHER-SE> 181,175 <TOTAL-LIABILITY-AND-EQUITY> 1,010,434 <PREMIUMS> 172,524 <INVESTMENT-INCOME> 42,628 <INVESTMENT-GAINS> 5,417 <OTHER-INCOME> 1,440 <BENEFITS> 127,580 <UNDERWRITING-AMORTIZATION> 38,752 <UNDERWRITING-OTHER> 37,012 <INCOME-PRETAX> 18,665 <INCOME-TAX> 3,450 <INCOME-CONTINUING> 15,215 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 15,215 <EPS-PRIMARY> 1.41 <EPS-DILUTED> 1.41 <RESERVE-OPEN> 0 <PROVISION-CURRENT> 0 <PROVISION-PRIOR> 0 <PAYMENTS-CURRENT> 0 <PAYMENTS-PRIOR> 0 <RESERVE-CLOSE> 0 <CUMULATIVE-DEFICIENCY> 0