DANIELSON HOLDING CORP
10-Q, EX-27, 2000-08-14
FIRE, MARINE & CASUALTY INSURANCE
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<TABLE> <S> <C>


<ARTICLE>                                           7
<LEGEND>
     THIS SCHEDULE CONTAINS SUMMARY FINANACIAL INFORMATION EXTRACTED FROM
THE QUARTERLY PERIOD ENDED JUNE 30, 2000 AND IS QUALIFIED IN ITS ENTIRETLY
BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                           0000225648
<NAME>                          DANIELSON HOLDING CORPORATION
<MULTIPLIER>                                   1000
<CURRENCY>                                     U.S. DOLLARS

<S>                                            <C>
<PERIOD-TYPE>                                  6-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   JUN-30-2000
<EXCHANGE-RATE>                                1
<DEBT-HELD-FOR-SALE>                           120,270
<DEBT-CARRYING-VALUE>                          0
<DEBT-MARKET-VALUE>                            0
<EQUITIES>                                     25,023
<MORTGAGE>                                     0
<REAL-ESTATE>                                  0
<TOTAL-INVEST>                                 151,749
<CASH>                                         42
<RECOVER-REINSURE>                             20,685 <F1>
<DEFERRED-ACQUISITION>                         3,129
<TOTAL-ASSETS>                                 196,593
<POLICY-LOSSES>                                86,733
<UNEARNED-PREMIUMS>                            19,703
<POLICY-OTHER>                                 0
<POLICY-HOLDER-FUNDS>                          803
<NOTES-PAYABLE>                                0
                          0
                                    0
<COMMON>                                       1,849
<OTHER-SE>                                     81,305 <F2>
<TOTAL-LIABILITY-AND-EQUITY>                   196,593
                                     31,009
<INVESTMENT-INCOME>                            4,210
<INVESTMENT-GAINS>                             4,090
<OTHER-INCOME>                                 502
<BENEFITS>                                     22,606
<UNDERWRITING-AMORTIZATION>                    5,765
<UNDERWRITING-OTHER>                           6,500
<INCOME-PRETAX>                                4,844
<INCOME-TAX>                                   85
<INCOME-CONTINUING>                            4,759
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   4,759
<EPS-BASIC>                                    .26 <F3>
<EPS-DILUTED>                                  .25 <F4>
<RESERVE-OPEN>                                 79,306
<PROVISION-CURRENT>                            22,606
<PROVISION-PRIOR>                              0
<PAYMENTS-CURRENT>                             9,031
<PAYMENTS-PRIOR>                               20,260
<RESERVE-CLOSE>                                72,621
<CUMULATIVE-DEFICIENCY>                        (2,491)
<FN>
<F1> INCLUDES REINSURANCE RECOVERABLES ON UNPAID LOSSES OF 14,112 AND
     REINSURANCE RECOVERABLES ON PAID LOSSES OF 6,573.
<F2> INCLUDES TREASURY STOCK OF (66).
<F3> REPRESENTS EARNINGS PER SHARE-BASIC.
<F4> REPRESENTS EARNINGS PERSHARE-DILUTED.
</FN>



</TABLE>


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