<ARTICLE> 7
<LEGEND>
EXHIBIT 27.2 - THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE FINANCIAL STATEMENTS OF UNUMPROVIDENT CORPORATION FOR THE NINE MONTHS
ENDED SEPTEMBER 30, 1998
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-START>                             JAN-01-1998
<PERIOD-END>                               SEP-30-1998
<DEBT-HELD-FOR-SALE>                        22,643,600<F1>
<DEBT-CARRYING-VALUE>                          298,900
<DEBT-MARKET-VALUE>                            355,200
<EQUITIES>                                           0
<MORTGAGE>                                   1,233,300
<REAL-ESTATE>                                  314,600
<TOTAL-INVEST>                              27,146,000<F2>
<CASH>                                          99,100
<RECOVER-REINSURE>                                   0
<DEFERRED-ACQUISITION>                       1,962,100
<TOTAL-ASSETS>                              38,542,100
<POLICY-LOSSES>                             22,285,800<F3>
<UNEARNED-PREMIUMS>                                  0
<POLICY-OTHER>                               1,324,500
<POLICY-HOLDER-FUNDS>                        4,377,700
<NOTES-PAYABLE>                              1,446,500
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        23,800
<OTHER-SE>                                   6,171,800
<TOTAL-LIABILITY-AND-EQUITY>                38,542,100
<PREMIUMS>                                   4,559,200
<INVESTMENT-INCOME>                          1,533,000
<INVESTMENT-GAINS>                              30,800
<OTHER-INCOME>                                 231,100
<BENEFITS>                                   3,947,500
<UNDERWRITING-AMORTIZATION>                    272,600
<UNDERWRITING-OTHER>                         1,345,300
<INCOME-PRETAX>                                788,700
<INCOME-TAX>                                   264,300
<INCOME-CONTINUING>                            524,400
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   524,400
<EPS-BASIC>                                       2.21
<EPS-DILUTED>                                     2.15
<RESERVE-OPEN>                                       0
<PROVISION-CURRENT>                                  0
<PROVISION-PRIOR>                                    0
<PAYMENTS-CURRENT>                                   0
<PAYMENTS-PRIOR>                                     0
<RESERVE-CLOSE>                                      0
<CUMULATIVE-DEFICIENCY>                              0
<FN>
<F1>On June 30, 1999, UNUM Corporation merged with and into Provident Companies,
Inc. under the name UNUMProvident Corporation. The merger was accounted for as
a pooling of interests. The financial results presented herein give effect to
the merger as if it had been completed at the beginning of the period.
<F2>"Total-Invest" includes equity securities of $41,200.
<F3>"Policy-Losses" include reserves for future policy and contract benefits of
$22,070,300 and unearned premiums of $215,500.
</FN>