<ARTICLE>                     5
<LEGEND>

                                                                      EXHIBIT 27

                    HEALTHSOUTH Corporation and Subsidiaries

                                  June 30, 2000

</LEGEND>
<CIK>                         0000785161
<NAME>                        HEALTHSOUTH
<MULTIPLIER>                                   1,000
<CURRENCY>                                     6-MOS

                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 DEC-31-1999
<PERIOD-END>                                   JUN-30-2000
<EXCHANGE-RATE>                                       1
<CASH>                                         $170,597
<SECURITIES>                                      1,140
<RECEIVABLES>                                 1,664,605
<ALLOWANCES>                                   (748,452)
<INVENTORY>                                      96,727
<CURRENT-ASSETS>                              1,332,419
<PP&E>                                        3,534,334
<DEPRECIATION>                                 (885,417)
<TOTAL-ASSETS>                                7,122,338
<CURRENT-LIABILITIES>                           723,526
<BONDS>                                       2,904,419
<PREFERRED-MANDATORY>                                 0
<PREFERRED>                                           0
<COMMON>                                          4,241
<OTHER-SE>                                    3,329,350
<TOTAL-LIABILITY-AND-EQUITY>                  7,122,338
<SALES>                                               0
<TOTAL-REVENUES>                              2,057,658
<CGS>                                                 0
<TOTAL-COSTS>                                 1,464,181
<OTHER-EXPENSES>                                179,941
<LOSS-PROVISION>                                 47,512
<INTEREST-EXPENSE>                              101,619
<INCOME-PRETAX>                                 269,341
<INCOME-TAX>                                     85,229
<INCOME-CONTINUING>                             130,539
<DISCONTINUED>                                        0
<EXTRAORDINARY>                                       0
<CHANGES>                                             0
<NET-INCOME>                                    130,539
<EPS-BASIC>                                        0.34
<EPS-DILUTED>                                      0.33