FOREVER ENTERPRISES INC
10-Q, EX-27.2, 2000-11-14
LIFE INSURANCE
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<TABLE> <S> <C>

<ARTICLE>            5
<LEGEND>
This schedule contains summary financial information extracted from the
condensed consolidated balance sheets and the condensed, consolidated
statements of operation of Forever Enterprises, Inc. filed as part
of Forever Enterprises, Inc.'s Quarterly Report on Form 10-Q for the
quarter ended September 30, 2000, and is qualified in its entirety by
reference to such report.
</LEGEND>
<RESTATED>

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               SEP-30-1999
<CASH>                                      25,712,098
<SECURITIES>                                76,293,012
<RECEIVABLES>                                2,683,358
<ALLOWANCES>                                    11,117
<INVENTORY>                                    378,107
<CURRENT-ASSETS>                           128,650,816
<PP&E>                                       5,407,565
<DEPRECIATION>                               1,101,996
<TOTAL-ASSETS>                             171,064,994
<CURRENT-LIABILITIES>                        2,943,292
<BONDS>                                              0
<COMMON>                                        69,321
                                0
                                          0
<OTHER-SE>                                   7,606,994
<TOTAL-LIABILITY-AND-EQUITY>               171,064,994
<SALES>                                     35,157,561
<TOTAL-REVENUES>                            43,010,665
<CGS>                                          462,730
<TOTAL-COSTS>                               45,571,400
<OTHER-EXPENSES>                               212,061
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             143,257
<INCOME-PRETAX>                             (2,491,931)
<INCOME-TAX>                                  (330,562)
<INCOME-CONTINUING>                         (2,161,368)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                (2,161,368)
<EPS-BASIC>                                    (0.31)
<EPS-DILUTED>                                    (0.31)


</TABLE>


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