<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