<ARTICLE> 5 <LEGEND> EXHIBIT 27.1 THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS OF FIRST FINANCIAL MANAGEMENT CORPORATION FOR THE NINE MONTHS ENDED SEPTEMBER 31, 1994, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1994 <PERIOD-START> JAN-01-1994 <PERIOD-END> SEP-30-1994 <CASH> 181,593 <SECURITIES> 0 <RECEIVABLES> 406,585 <ALLOWANCES> 5,122 <INVENTORY> 0 <CURRENT-ASSETS> 686,668 <PP&E> 141,380 <F1> <DEPRECIATION> 0 <TOTAL-ASSETS> 1,793,325 <CURRENT-LIABILITIES> 345,204 <BONDS> 7,487 <COMMON> 6,251 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 1,363,494 <TOTAL-LIABILITY-AND-EQUITY> 1,793,325 <SALES> 53,695 <TOTAL-REVENUES> 1,502,966 <CGS> 33,482 <TOTAL-COSTS> 1,208,143 <OTHER-EXPENSES> 69,194 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> (4,616) <F2> <INCOME-PRETAX> 176,248 <INCOME-TAX> 71,990 <INCOME-CONTINUING> 0 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 104,258 <EPS-PRIMARY> 1.67 <EPS-DILUTED> 1.67 <FN> <F1>PP&E amount shown above is net of accumulated depreciation per FFMC's interim balance sheet. Both gross PP&E and accumulated depreciation amounts will be reported in FFMC's year-end financials. <F2>Amount represents net interest income, after deducting interest expense, consistent with FFMC's income statement presentation. </FN>