<ARTICLE>                     5
<LEGEND>
                                                                      EXHIBIT 27

                    HEALTHSOUTH CORPORATION AND SUBSIDIARIES

                               SEPTEMBER 30, 2000

</LEGEND>
<CIK>                         0000785161
<NAME>                        HEALTHSOUTH CORPORATION
<MULTIPLIER>                                      1000
<CURRENCY>                                  US DOLLARS

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                           DEC-31-2000
<PERIOD-START>                              JAN-01-2000
<PERIOD-END>                                SEP-30-2000
<EXCHANGE-RATE>                                       1
<CASH>                                         $166,590
<SECURITIES>                                        120
<RECEIVABLES>                                 1,720,244
<ALLOWANCES>                                   (810,666)
<INVENTORY>                                      94,486
<CURRENT-ASSETS>                              1,322,296
<PP&E>                                        3,606,957
<DEPRECIATION>                                 (906,837)
<TOTAL-ASSETS>                                7,179,737
<CURRENT-LIABILITIES>                           711,761
<BONDS>                                       2,916,641
<PREFERRED-MANDATORY>                                 0
<PREFERRED>                                           0
<COMMON>                                          4,242
<OTHER-SE>                                    3,398,891
<TOTAL-LIABILITY-AND-EQUITY>                  7,179,737
<SALES>                                               0
<TOTAL-REVENUES>                              3,118,115
<CGS>                                                 0
<TOTAL-COSTS>                                 2,213,456
<OTHER-EXPENSES>                                269,100
<LOSS-PROVISION>                                 72,482
<INTEREST-EXPENSE>                              161,880
<INCOME-PRETAX>                                 408,531
<INCOME-TAX>                                    131,609
<INCOME-CONTINUING>                             201,579
<DISCONTINUED>                                        0
<EXTRAORDINARY>                                       0
<CHANGES>                                             0
<NET-INCOME>                                    201,579
<EPS-BASIC>                                        0.52
<EPS-DILUTED>                                      0.52