<ARTICLE> 7
<LEGEND>
EXHIBIT 27.1 - THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE FINANCIAL STATEMENTS OF UNUMPROVIDENT CORPORATION FOR THE NINE MONTHS
ENDED SEPTEMBER 30,1999.
</LEGEND>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               SEP-30-1999
<DEBT-HELD-FOR-SALE>                        21,447,500
<DEBT-CARRYING-VALUE>                          325,400
<DEBT-MARKET-VALUE>                            331,300
<EQUITIES>                                           0
<MORTGAGE>                                   1,288,000
<REAL-ESTATE>                                  288,400
<TOTAL-INVEST>                              26,220,200<F1>
<CASH>                                         139,100
<RECOVER-REINSURE>                                   0
<DEFERRED-ACQUISITION>                       2,347,000
<TOTAL-ASSETS>                              38,071,100
<POLICY-LOSSES>                             23,642,600<F2>
<UNEARNED-PREMIUMS>                                  0
<POLICY-OTHER>                               1,601,000
<POLICY-HOLDER-FUNDS>                        3,490,900
<NOTES-PAYABLE>                              1,747,300
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        24,000
<OTHER-SE>                                   4,914,400
<TOTAL-LIABILITY-AND-EQUITY>                38,071,100
<PREMIUMS>                                   5,105,100
<INVESTMENT-INCOME>                          1,531,000
<INVESTMENT-GAINS>                              89,300
<OTHER-INCOME>                                 254,400
<BENEFITS>                                   5,245,900
<UNDERWRITING-AMORTIZATION>                    332,000
<UNDERWRITING-OTHER>                         1,776,100
<INCOME-PRETAX>                              (374,200)
<INCOME-TAX>                                  (55,300)
<INCOME-CONTINUING>                          (318,900)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (318,900)
<EPS-BASIC>                                     (1.34)
<EPS-DILUTED>                                   (1.34)
<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 $47,300.
<F2>"Policy-Losses include reserves for future policy and contract benifits of
$23,415,400 and unearned premiums of $227,200.
</FN>