<ARTICLE> 5 <LEGEND> EXHIBIT 27 THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS OF POE & BROWN FOR THE TWELVE MONTHS ENDED DECEMBER 31, 1994, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1994 <PERIOD-END> DEC-31-1994 <CASH> 22,999 <SECURITIES> 927 <RECEIVABLES> 56,154 <ALLOWANCES> 69 <INVENTORY> 0 <CURRENT-ASSETS> 86,287 <PP&E> 19,762 <DEPRECIATION> 11,476 <TOTAL-ASSETS> 139,335 <CURRENT-LIABILITIES> 78,318 <BONDS> 0 <COMMON> 855 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 43,189 <TOTAL-LIABILITY-AND-EQUITY> 139,335 <SALES> 93,826 <TOTAL-REVENUES> 99,507 <CGS> 0 <TOTAL-COSTS> 77,844 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 1,311 <INCOME-PRETAX> 20,352 <INCOME-TAX> 7,067 <INCOME-CONTINUING> 13,285 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 13,285 <EPS-PRIMARY> 1.56 <EPS-DILUTED> 1.56