<ARTICLE>                     5
<LEGEND>
                                                 Exhibit 27.2
                         CONCENTRA OPERATING CORPORATION
                             FINANCIAL DATA SCHEDULE

</LEGEND>
<CIK>     0001098690
<NAME>    CONCENTRA OPERATING CORPORATION

                                                                                   

<PERIOD-TYPE>                              3-MOS               6-MOS               9-MOS           12-MOS
<FISCAL-YEAR-END>                    DEC-31-1998         DEC-31-1998         DEC-31-1998       DEC-31-1998
<PERIOD-START>                       JAN-01-1998         JAN-01-1998         JAN-01-1998       JAN-01-1998
<PERIOD-END>                         MAR-31-1998         JUN-30-1998         SEP-30-1998       DEC-31-1998
<CASH>                                93,919,000         120,195,000         103,816,000       101,128,000
<SECURITIES>                                   0                   0           1,966,000         5,000,000
<RECEIVABLES>                        110,309,000         119,377,000         126,598,000       127,615,000
<ALLOWANCES>                          16,800,000          17,000,000          17,000,000        17,210,000
<INVENTORY>                                    0                   0                   0                 0
<CURRENT-ASSETS>                     233,341,000         269,929,000         265,801,000       266,837,000
<PP&E>                               114,252,000         123,352,000         130,848,000       138,147,000
<DEPRECIATION>                        42,033,000          44,852,000          48,533,000        52,220,000
<TOTAL-ASSETS>                       581,976,000         635,407,000         658,772,000       656,794,000
<CURRENT-LIABILITIES>                 61,541,000          64,031,000          71,753,000        64,967,000
<BONDS>                              297,922,000         327,769,000         327,769,000       327,870,000
<PREFERRED-MANDATORY>                          0                   0                   0                 0
<PREFERRED>                                    0                   0                   0                 0
<COMMON>                                 465,000             469,000             471,000           471,000
<OTHER-SE>                           204,603,000         226,815,000         242,710,000       239,404,000
<TOTAL-LIABILITY-AND-EQUITY>         581,976,000         635,407,000         658,772,000       656,794,000
<SALES>                                        0                   0                   0                 0
<TOTAL-REVENUES>                     144,282,000         301,783,000         459,145,000       611,056,000
<CGS>                                          0                   0                   0                 0
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<OTHER-EXPENSES>                      25,260,000          38,525,000          52,427,000        86,559,000
<LOSS-PROVISION>                               0                   0                   0        28,964,000
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<INCOME-CONTINUING>                      847,000          15,008,000          27,453,000        22,486,000
<DISCONTINUED>                                 0                   0                   0                 0
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<EPS-DILUTED>                                  0                   0                   0                 0
<EPS-BASIC>                                    0                   0                   0                 0