<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)