<ARTICLE> 7
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF UNUMPROVIDENT CORPORATION FOR THE THREE MONTHS ENDED
MARCH 31, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               MAR-31-2000
<DEBT-HELD-FOR-SALE>                        22,408,400
<DEBT-CARRYING-VALUE>                          329,600
<DEBT-MARKET-VALUE>                            330,400
<EQUITIES>                                           0
<MORTGAGE>                                   1,241,400
<REAL-ESTATE>                                  191,600
<TOTAL-INVEST>                              26,727,300<F1>
<CASH>                                         134,100
<RECOVER-REINSURE>                                   0
<DEFERRED-ACQUISITION>                       2,393,800
<TOTAL-ASSETS>                              40,308,600
<POLICY-LOSSES>                             25,572,700<F2>
<UNEARNED-PREMIUMS>                                  0
<POLICY-OTHER>                               1,737,200
<POLICY-HOLDER-FUNDS>                        3,165,400
<NOTES-PAYABLE>                              2,378,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        24,100
<OTHER-SE>                                   5,083,100
<TOTAL-LIABILITY-AND-EQUITY>                40,308,600
<PREMIUMS>                                   1,780,800
<INVESTMENT-INCOME>                            552,100
<INVESTMENT-GAINS>                               (200)
<OTHER-INCOME>                                  61,400
<BENEFITS>                                   1,579,500
<UNDERWRITING-AMORTIZATION>                    143,600
<UNDERWRITING-OTHER>                           464,600
<INCOME-PRETAX>                                206,400
<INCOME-TAX>                                    71,900
<INCOME-CONTINUING>                            134,500
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   134,500
<EPS-BASIC>                                       0.56
<EPS-DILUTED>                                     0.56
<RESERVE-OPEN>                                       0
<PROVISION-CURRENT>                                  0
<PROVISION-PRIOR>                                    0
<PAYMENTS-CURRENT>                                   0
<PAYMENTS-PRIOR>                                     0
<RESERVE-CLOSE>                                      0
<CUMULATIVE-DEFICIENCY>                              0
<FN>
<F1>"Total - Invest" includes equity securities of $44,900.
<F2>"Policy - Losses" include reserves for future policy and contract benefits
of $25,202,300 and unearned premiums of $370,400.
</FN>