<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