<ARTICLE> 5
<LEGEND> This schedule contains summary financial information extracted from
the Arthur J. Gallagher & Co. Financial Statements included in the Form 10-Q for
the nine-month period ended September 30, 2000 and is qualified in its entirety
by reference to such financial statements.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

                                                   
<PERIOD-TYPE>                   9-MOS                    9-MOS
<FISCAL-YEAR-END>                         DEC-31-2000              DEC-31-1999
<PERIOD-START>                            JAN-01-2000              JAN-01-1999
<PERIOD-END>                              SEP-30-2000              SEP-30-1999
<CASH>                                        244,706                  209,972
<SECURITIES>                                   59,878                   61,715
<RECEIVABLES>                                 307,154                  304,147
<ALLOWANCES>                                      867                      930
<INVENTORY>                                         0                        0
<CURRENT-ASSETS>                              654,812                  617,458
<PP&E>                                        122,217                  121,272
<DEPRECIATION>                                 81,505                   80,749
<TOTAL-ASSETS>                                938,122                  861,576
<CURRENT-LIABILITIES>                         618,751                  605,752
<BONDS>                                             0                        0
<PREFERRED-MANDATORY>                               0                        0
<PREFERRED>                                         0                        0
<COMMON>                                       39,351                   38,360
<OTHER-SE>                                    261,611                  200,643
<TOTAL-LIABILITY-AND-EQUITY>                  938,122                  861,576
<SALES>                                       497,549                  451,191
<TOTAL-REVENUES>                              526,944                  471,629
<CGS>                                         272,050                  246,369
<TOTAL-COSTS>                                 272,050                  246,369
<OTHER-EXPENSES>                              159,305                  146,001
<LOSS-PROVISION>                                1,996                    (497)
<INTEREST-EXPENSE>                                496                    1,181
<INCOME-PRETAX>                                93,097                   78,575
<INCOME-TAX>                                   30,722                   27,325
<INCOME-CONTINUING>                            62,375                   51,250
<DISCONTINUED>                                      0                        0
<EXTRAORDINARY>                                     0                        0
<CHANGES>                                           0                        0
<NET-INCOME>                                   62,375                   51,250
<EPS-BASIC>                                      1.60                     1.35
<EPS-DILUTED>                                    1.51                     1.28