<ARTICLE>                     5
<LEGEND>
                                                 Exhibit 27.3
                        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-31-1997         DEC-31-1997         DEC-31-1997     DEC-31-1997
<PERIOD-START>                 JAN-01-1997         JAN-01-1997         JAN-01-1997     JAN-01-1997
<PERIOD-END>                   MAR-31-1997         JUN-30-1997         SEP-30-1997     DEC-31-1997
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<SECURITIES>                             0                   0                   0               0
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<PREFERRED>                              0                   0                   0               0
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<SALES>                                  0                   0                   0               0
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<LOSS-PROVISION>                         0                   0                   0      23,608,000
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