<ARTICLE> 7 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM STATE AUTO FINANCIAL CORPORATION'S QUARTERLY REPORT ON FORM 10-Q FOR THE INTERIM PERIOD ENDED SEPTEMBER 30, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-31-1996 <PERIOD-END> SEP-30-1996 <DEBT-HELD-FOR-SALE> 279,942,482 <DEBT-CARRYING-VALUE> 91,782,988 <DEBT-MARKET-VALUE> 0 <EQUITIES> 0 <MORTGAGE> 0 <REAL-ESTATE> 0 <TOTAL-INVEST> 371,725,470 <CASH> 13,854,826 <RECOVER-REINSURE> 6 <DEFERRED-ACQUISITION> 16,515,138 <TOTAL-ASSETS> 441,906,647 <POLICY-LOSSES> 159,452,429 <UNEARNED-PREMIUMS> 90,260,664 <POLICY-OTHER> 0 <POLICY-HOLDER-FUNDS> 0 <NOTES-PAYABLE> 0 <COMMON> 90,433,560 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 85,350,065 <TOTAL-LIABILITY-AND-EQUITY> 441,906,047 <PREMIUMS> 179,035,250 <INVESTMENT-INCOME> 17,866,113 <INVESTMENT-GAINS> 1,292,268 <OTHER-INCOME> 6,004,448 <BENEFITS> 133,475,120 <UNDERWRITING-AMORTIZATION> 0 <UNDERWRITING-OTHER> 49,853,526 <INCOME-PRETAX> 18,878,098 <INCOME-TAX> 4,760,836 <INCOME-CONTINUING> 14,117,262 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 14,117,262 <EPS-PRIMARY> .78 <EPS-DILUTED> .78 <RESERVE-OPEN> 0 <PROVISION-CURRENT> 0 <PROVISION-PRIOR> 0 <PAYMENTS-CURRENT> 0 <PAYMENTS-PRIOR> 0 <RESERVE-CLOSE> 0 <CUMULATIVE-DEFICIENCY> 0