[ARTICLE] 5
[RESTATED]
[CIK] 0000025475
[NAME] CRAWFORD & COMPANY
[MULTIPLIER] 1,000
<TABLE>
<S> <C>
[PERIOD-TYPE] 9-MOS
[FISCAL-YEAR-END] DEC-31-1995
[PERIOD-END] SEP-30-1995
[CASH] 34737
[SECURITIES] 6561
[RECEIVABLES] 181688
[ALLOWANCES] 10300
[INVENTORY] 0
[CURRENT-ASSETS] 236658
[PP&E] 122394
[DEPRECIATION] 84058
[TOTAL-ASSETS] 369932
[CURRENT-LIABILITIES] 110855
[BONDS] 10063
[COMMON] 34882
[PREFERRED-MANDATORY] 0
[PREFERRED] 0
[OTHER-SE] 186534
[TOTAL-LIABILITY-AND-EQUITY] 369932
[SALES] 0
[TOTAL-REVENUES] 450466
[CGS] 0
[TOTAL-COSTS] 310119
[OTHER-EXPENSES] 97631
[LOSS-PROVISION] 0
[INTEREST-EXPENSE] 0
[INCOME-PRETAX] 42716
[INCOME-TAX] 17228
[INCOME-CONTINUING] 0
[DISCONTINUED] 0
[EXTRAORDINARY] 0
[CHANGES] 0
[NET-INCOME] 25488
[EPS-PRIMARY] 0.73
[EPS-DILUTED] 0
</TABLE>
