ACCEPTANCE INSURANCE COMPANIES INC
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 financial information extracted from the
unaudited consolidated financial statements included in the Form 10-Q and is
qualified in its entiretly by reference to such financial statements.
</LEGEND>

<S>                                                   <C>
<PERIOD-TYPE>                                                   6-MOS
<FISCAL-YEAR-END>                                         DEC-31-2000
<PERIOD-END>                                              JUN-30-2000
<DEBT-HELD-FOR-SALE>                                          248,690
<DEBT-CARRYING-VALUE>                                               0
<DEBT-MARKET-VALUE>                                                 0
<EQUITIES>                                                     20,808
<MORTGAGE>                                                      8,662
<REAL-ESTATE>                                                   3,055
<TOTAL-INVEST>                                                386,352
<CASH>                                                         15,188
<RECOVER-REINSURE>                                             36,222
<DEFERRED-ACQUISITION>                                          9,995
<TOTAL-ASSETS>                                              1,088,160
<POLICY-LOSSES>                                               623,378
<UNEARNED-PREMIUMS>                                            89,998
<POLICY-OTHER>                                                      0
<POLICY-HOLDER-FUNDS>                                               0
<NOTES-PAYABLE>                                                94,875
                                               0
                                                         0
<COMMON>                                                        6,215
<OTHER-SE>                                                    174,212
<TOTAL-LIABILITY-AND-EQUITY>                                1,088,160
                                                     94,308
<INVESTMENT-INCOME>                                            11,474
<INVESTMENT-GAINS>                                              1,666
<OTHER-INCOME>                                                      0
<BENEFITS>                                                     74,656
<UNDERWRITING-AMORTIZATION>                                     7,500
<UNDERWRITING-OTHER>                                           24,328
<INCOME-PRETAX>                                                (4,532)
<INCOME-TAX>                                                   (2,122)
<INCOME-CONTINUING>                                            (2,410)
<DISCONTINUED>                                                      0
<EXTRAORDINARY>                                                     0
<CHANGES>                                                           0
<NET-INCOME>                                                   (2,410)
<EPS-BASIC>                                                      (.17)
<EPS-DILUTED>                                                    (.17)
<RESERVE-OPEN>                                                      0<F1>
<PROVISION-CURRENT>                                                 0<F1>
<PROVISION-PRIOR>                                                   0<F1>
<PAYMENTS-CURRENT>                                                  0<F1>
<PAYMENTS-PRIOR>                                                    0<F1>
<RESERVE-CLOSE>                                                     0<F1>
<CUMULATIVE-DEFICIENCY>                                             0<F1>
<FN>
<F1>

This amount is presented on an annual basis. See 12/31/99 Form 10-K for the
most recent reported amounts.
</FN>



</TABLE>


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