<ARTICLE> 7
<LEGEND>
This schedule contains summary financial information extracted from
AmerUs Life Holdings, Inc. and is qualified in its entirety by reference
to such financial statements.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<DEBT-HELD-FOR-SALE>                         2,376,246
<DEBT-CARRYING-VALUE>                                0
<DEBT-MARKET-VALUE>                                  0
<EQUITIES>                                      64,089
<MORTGAGE>                                     236,644
<REAL-ESTATE>                                    4,495
<TOTAL-INVEST>                               2,864,129
<CASH>                                           1,437
<RECOVER-REINSURE>                               1,808
<DEFERRED-ACQUISITION>                         164,392
<TOTAL-ASSETS>                               4,412,047
<POLICY-LOSSES>                              2,021,234
<UNEARNED-PREMIUMS>                                  0
<POLICY-OTHER>                                   6,009
<POLICY-HOLDER-FUNDS>                           60,078
<NOTES-PAYABLE>                                 79,325
<PREFERRED-MANDATORY>                           86,000
<PREFERRED>                                          0
<COMMON>                                        23,156
<OTHER-SE>                                     480,414
<TOTAL-LIABILITY-AND-EQUITY>                 4,412,047
<PREMIUMS>                                      18,205
<INVESTMENT-INCOME>                             48,548
<INVESTMENT-GAINS>                               5,259
<OTHER-INCOME>                                   2,613
<BENEFITS>                                      44,374
<UNDERWRITING-AMORTIZATION>                      5,057
<UNDERWRITING-OTHER>                            14,203
<INCOME-PRETAX>                                 20,146
<INCOME-TAX>                                     5,739
<INCOME-CONTINUING>                             14,580
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    14,580
<EPS-PRIMARY>                                      .63
<EPS-DILUTED>                                        0
<RESERVE-OPEN>                                       0
<PROVISION-CURRENT>                                  0
<PROVISION-PRIOR>                                    0
<PAYMENTS-CURRENT>                                   0
<PAYMENTS-PRIOR>                                     0
<RESERVE-CLOSE>                                      0
<CUMULATIVE-DEFICIENCY>                              0