<ARTICLE> 5 <LEGEND> This schedule contains mandatory financial information extracted from the February 28, 1997 Form 10-Q/A Amendment No. 1 and is qualified in its entirety by reference to such financial statements. </LEGEND> <CIK> 0000806151 <NAME> HORIZON/CMS HEALTHCARE CORPORATION <MULTIPLIER> 1,000 <CURRENCY> US Dollars <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAY-31-1997 <PERIOD-START> JUN-01-1996 <PERIOD-END> FEB-28-1997 <EXCHANGE-RATE> 1 <CASH> 23,595 <SECURITIES> 0 <RECEIVABLES> 376,973 <ALLOWANCES> 47,771 <INVENTORY> 0 <CURRENT-ASSETS> 587,724 <PP&E> 696,748 <DEPRECIATION> 141,758 <TOTAL-ASSETS> 1,622,725 <CURRENT-LIABILITIES> 225,870 <BONDS> 714,933 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 53 <OTHER-SE> 647,996 <TOTAL-LIABILITY-AND-EQUITY> 1,622,725 <SALES> 0 <TOTAL-REVENUES> 1,331,675 <CGS> 0 <TOTAL-COSTS> 1,297,436 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 18,038 <INTEREST-EXPENSE> 41,260 <INCOME-PRETAX> 34,239 <INCOME-TAX> 16,015 <INCOME-CONTINUING> 12,961 <DISCONTINUED> 0 <EXTRAORDINARY> (17,821) <CHANGES> 0 <NET-INCOME> (4,860) <EPS-PRIMARY> (.09) <EPS-DILUTED> (.09)