<ARTICLE> 7
<LEGEND>
This schedule contains summary financial information extracted from the
financial statements of UnumProvident Corporation for the year ended
December 31, 1999.
</LEGEND>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               DEC-31-1999
<DEBT-HELD-FOR-SALE>                        22,033,200
<DEBT-CARRYING-VALUE>                          323,500
<DEBT-MARKET-VALUE>                            318,800
<EQUITIES>                                      38,400
<MORTGAGE>                                   1,278,100
<REAL-ESTATE>                                  211,200
<TOTAL-INVEST>                              26,549,300
<CASH>                                         292,400
<RECOVER-REINSURE>                                   0
<DEFERRED-ACQUISITION>                       2,391,200
<TOTAL-ASSETS>                              38,447,500
<POLICY-LOSSES>                             23,339,100
<UNEARNED-PREMIUMS>                            380,600
<POLICY-OTHER>                               1,722,100
<POLICY-HOLDER-FUNDS>                        3,521,800
<NOTES-PAYABLE>                              2,241,500
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        24,100
<OTHER-SE>                                   4,958,100
<TOTAL-LIABILITY-AND-EQUITY>                38,447,500
<PREMIUMS>                                   6,843,200
<INVESTMENT-INCOME>                          2,059,700
<INVESTMENT-GAINS>                              87,100
<OTHER-INCOME>                                 339,600
<BENEFITS>                                   6,787,600
<UNDERWRITING-AMORTIZATION>                    474,800
<UNDERWRITING-OTHER>                         2,232,700
<INCOME-PRETAX>                               (165,500)
<INCOME-TAX>                                    17,400
<INCOME-CONTINUING>                           (182,900)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (182,900)
<EPS-BASIC>                                      (0.77)
<EPS-DILUTED>                                    (0.77)
<RESERVE-OPEN>                                       0
<PROVISION-CURRENT>                                  0
<PROVISION-PRIOR>                                    0
<PAYMENTS-CURRENT>                                   0
<PAYMENTS-PRIOR>                                     0
<RESERVE-CLOSE>                                      0
<CUMULATIVE-DEFICIENCY>                              0